LicensedRental

Cumberland County, Tennessee

Unincorporated Cumberland, TN vacation rental requirements

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.

Checked against official sources November 5, 2026

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County rental permit
None found
No county zoning (2021).Source
Taxes
9.75% sales + 7.5% occupancy

We found no county short-term rental permit or rules in November 2026. Ask the Cumberland County Mayor’s office whether county zoning or building permits apply, and check HOA and lake-community covenants. The county had no zoning in 2021, and the county attorney said no county rule bars short-term rentals.

Fairfield Glade’s association prohibited short-term rentals as of 2021. Ask the Fairfield Glade Community Club for its current rules.

Your licensing checklist

In order: the state, the county, then the town.

State of Tennessee

  1. Register for sales tax

    Register through the Tennessee Taxpayer Access Point (TNTAP). One registration covers all your rentals in the same city or county. If you take direct bookings, collect 7% plus the local rate and file by the 20th of each month. Once registered, file every month, even a $0 return.Source

    TNTAP →

  2. Get a business tax license

    Rentals under 180 days owe business tax. With $3,000 to $100,000 a year in gross receipts in a city or county you need a minimal activity license; at $100,000 or more, a standard license. Booking platforms don’t handle this for you.Source

  3. Know what the platform collects

    Airbnb, VRBO, and other marketplaces collect and remit sales tax and local occupancy tax on their bookings. Keep records showing they did. For direct bookings, you pay sales tax to the state and occupancy tax to the city or county.Source

  4. Then your county and city

    Permits, zoning, and occupancy tax rates are where Tennessee towns differ most. Pick your area.

Cumberland County, Tennessee

  1. 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

  2. Then your city

    Crossville adds a 2% city occupancy tax. Pick your area.

Cumberland County (unincorporated areas)

  1. Register for sales and occupancy tax

    Tax on stays here is 9.75% sales tax + 7.5% occupancy tax. Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP by the 20th of each month. Ask Cumberland County where to file the county occupancy tax on direct bookings.Source

  2. Ask about zoning

    Ask the Cumberland County (unincorporated areas) whether zoning allows a short-term rental at your address. Check your HOA rules too.

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.