KEY DEFINITIONS
- The definition of vacation rentals is regulated at the local level. For tax purposes, vacation rentals are accommodations of periods of less than 180 days of continuous occupation.
LICENSING REQUIREMENTS
- Licenses for vacation rentals are regulated at the local level. Be sure to check with your local jurisdiction for the requirements in your area.
TAX INFORMATION
- Alabama State Lodging Tax: 4-5% of the listing price including any cleaning fee for reservations 179 nights and shorter. For detailed information, visit Sales and Use Tax at the Alabama Department of Revenue website.
- County Lodging and Rental Tax collected by the State: 1-6% of the listing price including any cleaning fee for reservations 179 nights and shorter. For detailed information, visit Local Sales, Use, Lodgings Rental Tax Rates at the Alabama Department of Revenue website.
- Municipality Local Lodging Tax collected by the State: 2-12% of the listing price including any cleaning fee for reservations 179 nights and shorter. For detailed information, visit Local Sales, Use, Lodgings Rental Tax Rates at the Alabama Department of Revenue website.
FIRE & SAFETY
- Check with you local jurisdiction for any fire and safety regulations.
CONNECT WITH VRMA MEMBERS
LEGISLATIVE SESSION
- There are 140 members of the Alabama Legislature: 105 members of the House of Representatives and 35 Senators, whose districts are based upon population. Members of the Legislature serve for terms of four years.
- The Legislature convenes in regular annual sessions on the first Tuesday in February, except (1) in the first year of the four-year term, when the session will begin on the first Tuesday in March, and (2) in the last year of a four-year term, when the session will begin on the second Tuesday in January. The length of the regular session is limited to 30 meeting days within a period of 105 calendar days.
- Find Your Legislators
- Senate Directory
- House Directory
- Legislative Calendar
- Bill Search
- State Statutes
COURT CASES