The autocorrect is strong in this one……………..
You’ll need a valve.
I never found a need for yellow tape on MTB’s (road bike definitely), just go arround the rim with electrical tape, one layer each side then one down the middle to reinforce over the spoke holes.
I don’t rate gorilla tape
1) it’s expensive and no better really than 3M or duck tape
2) it’s not really waterproof when soaked in sealent for months/years
3) it’s porous, the one thing you don’t want in a rim tape
4) it’s heavy (compared to electrical or yellow tape), especially once the sealant has soaked through it.
Gorilla tape is only really mentioned in connection with tubeless because it’s ammerican, and so are most bike forums, just that it’s started being marketed in this country.