Cumberland County, ME Short-Term Rentals: Registration Rules (2026)

There is no Cumberland County Code provision creating an STR registry, and the County does not have an STR rental-registry database or fee. At the state level, 36 MRS § 1811(1)(D) imposes a 9% sales tax on 'the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp,' which Maine Revenue Services interprets to cover short-term residential rentals (rentals of under 28 consecutive days). Under 36 MRS § 1754-B(1-B)(K), a marketplace facilitator must register and collect/remit Maine sales tax when 'the marketplace facilitator's gross sales of tangible personal property or taxable services in this State in the previous calendar year or current calendar year exceeds $100,000' — Airbnb, Vrbo, and Booking.com all cross this threshold and act as the collecting party for hosts in Cumberland County. Hosts who rent off-platform (direct bookings via their own website, by phone, or by repeat-customer email) cannot rely on the platform and must register the rental themselves with Maine Revenue Services using Form ME-101 and file monthly sales-tax returns. Municipal registration overlays may also apply: Portland (Code § 6-241 et seq.) and several Cumberland County towns require a local STR registration on top of the state tax registration — confirm with the specific municipal clerk or code office.