Tennessee county rules
Cumberland County, TN vacation rental rules and taxes
Cumberland County has a 7.5% occupancy tax, and Crossville adds 2%. The county has no zoning, and in 2021 the county attorney said no county rule bars short-term rentals; HOAs such as Fairfield Glade’s can.
Checked against official sources November 5, 2026Fairfield Glade is a private community. The 2021 report said its association prohibits short-term rentals, but AirROI still counts about 60 listings there, so ask the Fairfield Glade Community Club for its current rules before you buy or list.
What to do
Register for sales and occupancy tax
Outside city limits, tax on stays is 9.75% sales tax plus the 7.5% county occupancy tax. Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP, and ask Cumberland County where to file the county occupancy tax.Source
Then your city
Crossville adds a 2% city occupancy tax. Pick your area.
Towns
Crossville
We found no short-term rental permit in Crossville’s code, and the city’s zoning covers only the airport, floodplains, signs, and mobile homes. Stays owe 9.75% sales tax and 9.5% occupancy tax (7.5% county + 2% city).
Full guideUnincorporated Cumberland
We found no county short-term rental permit in unincorporated Cumberland County. You owe 9.75% sales tax + 7.5% occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.
Sources
- Local occupancy tax rates · Tennessee Department of Revenue
- Local sales tax rates map · Tennessee Department of Revenue
- Neighbors learn few rules for short-term rentals (August 2021) · Crossville Chronicle (via Yahoo News)
- Tennessee Airbnb market data (active listings) · AirROI
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 Spot something out of date?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.