Cumberland County has no county-level short-term-rental tax or registration fee. Maine imposes a statewide 9% sales tax on the rental of living quarters under Me. Rev. Stat. tit. 36 §1811, which applies to STRs and is collected and remitted by marketplace facilitators (Airbnb, Vrbo, Booking.com) under Me. Rev. Stat. tit. 36 §1754-B once Maine gross sales exceed $100,000.
Cumberland County does not publish a code of ordinances and does not operate a zoning or licensing program for short-term rentals; the County's regulatory footprint is limited to the Sheriff's Office, EMA, Registry of Deeds, District Attorney, Public Health, and the Regional Communications Center per cumberlandcountyme.gov. Consequently no county-level STR tax, license, or registration fee exists. The operative tax baseline is the Maine statewide 9% sales tax on 'rental of living quarters in any hotel, rooming house or tourist or trailer camp' codified at Me. Rev. Stat. tit. 36 §1811(1)(D), in force for sales on or after October 1, 2019. Maine Revenue Services treats short-term rentals (under 28 days) of a residence as taxable 'rental of living quarters' under Instructional Bulletin No. 32. Under Me. Rev. Stat. tit. 36 §1754-B(1-B)(C), a marketplace facilitator that exceeds $100,000 in Maine gross sales in the current or prior calendar year must register and collect/remit Maine sales tax on facilitated transactions — so Airbnb, Vrbo, and Booking.com collect the 9% lodging tax automatically. Hosts who book off-platform (direct rentals, owner websites) must still register with Maine Revenue Services and remit the 9% themselves. Substantive STR registration, permit, life-safety inspection, and per-night fee schedules — if any — are set by the municipality in which the property sits (Portland, South Portland, Westbrook, Scarborough, Brunswick, etc.), not by Cumberland County.
Failure of a marketplace facilitator or direct seller to register under Me. Rev. Stat. tit. 36 §1754-B is a Class E crime. Unremitted sales tax accrues interest plus a penalty of up to 25% of the tax due under Me. Rev. Stat. tit. 36 §187-B. The County itself imposes no STR-specific fines. Municipal STR permit violations (registration lapses, occupancy-tax noncompliance) are enforced by the host city — Portland levies civil penalties up to $500/day under Portland Code Ch. 6 Art. IX.
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