Town · in Lee County. Rates below were read out of the locality’s own ordinance or its own finance page, compiled September 2026.
Sales & use tax
5.3%statewide base
Meals tax
8%
Lodging tax
4%
Admissions tax
0%Levies none.
What a bill comes to
On a $100 restaurant check in Town of Pennington Gap, tax is $13.30 — 5.3% sales plus 8% meals, 13.3% in all. On a $100 one-night room it is $9.30 — 5.3% sales plus 4% lodging.
