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Taxes›Tennessee›Claiborne County›Harrogate

Harrogate
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Harrogate, Tennessee. Check the current requirements for your exact address.

What you need to do in Harrogate

Checked against the source
  1. No action
    Short-term rentals are allowed in Harrogate

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To do
    Get the Harrogate short-term rental license or registration

    STR permit required from City of Harrogate (city code; <=30-day rentals; excludes hotels/B&Bs)

  3. To do
    Airbnb, Vrbo and Booking.com collect the 3% Claiborne County occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Verify each step with the authority before you file or apply. Source

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What to know.

The published guide for Harrogate lists 3% county occupancy tax. The state table lists a 7% Tennessee state sales tax in addition. Local sales and occupancy taxes may apply in addition to the state base rate. A license or registration is required.

At a glance.

County tax
3%
State tax
7%
Total for a direct booking
10%
License
Required
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Harrogate: Recorded remittance instructions

no city HM tax chapter in code but STR permit ordinance present; Claiborne Co 3% applies

Source: mtas.tennessee.edu: harrogate code

Claiborne County: Recorded remittance instructions

County Clerk (direct bookings); marketplaces remit via TN DOR; Norris/Cherokee Lake STR market; low 3% rate confirmed by both sources

Source: tn.gov: local occupancy tax rates

Claiborne County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for Harrogate

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsPlatform collects
Booking.comPlatform collectsPlatform collects
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 3% county tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Claiborne County occupancy tax3%
Source
Source linked
Tennessee state sales tax7%
Source
Source linked
Tennessee filing and tax guidanceSee guidance
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Harrogate STR tax FAQ

Does Airbnb pay my Harrogate occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Harrogate?

A license or registration is required.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.