LicensedRental

Tennessee county rules

Claiborne County, TN vacation rental rules and taxes

Claiborne County charges a 3% county occupancy tax; Tazewell, Harrogate, and Cumberland Gap add 4%. Norris Lake homes near New Tazewell and Speedwell make up most of the market. Cumberland Gap has a short-term rental ordinance and permit.

Checked against official sources November 5, 2026
County occupancy tax
3%
Sales tax
9.25% (2.25% local)
Market
About 100 listings
New Tazewell/Tazewell 51, Speedwell 28, Harrogate 22.Source

Cumberland Gap’s 4% town occupancy tax starts August 1, 2026, per the state’s rate map.

What to do

  1. Register for sales and occupancy tax

    Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax through TNTAP and occupancy tax with the county or city.Source

  2. Then your area

    Pick your area. In Cumberland Gap, ask the town for its short-term rental permit.Source

Towns

Full guide

Unincorporated Claiborne

We found no county short-term rental permit for unincorporated Claiborne County. You owe 9.25% sales tax + 3% county occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.