Elberta, AL vacation rental requirements

Register for the lodgings tax

Create an account at My Alabama Taxes (MAT) and register for state lodgings tax, plus any local lodgings taxes the state administers for your county and city. Cities that collect their own tax need a separate account with the city.Source

My Alabama Taxes →

File by the 20th

Returns are due by the 20th of the following month. Small filers can ask (before February 20) to file quarterly, twice a year, or yearly. Paying on time earns a small discount (5% of the first $100 of tax, 2% after).Source

Know what the platform collects

Under Act 2024-334, Airbnb, VRBO, and other booking platforms collect the state and local lodgings taxes on their bookings unless your contract says you remit. You still owe tax on direct bookings, and the law adds a yearly report of every unit rented more than 14 days.Source

Keep filing once you register

If every booking goes through a platform that collects all your state and local lodgings taxes, you may not need your own account. But if you take direct bookings, or the platform doesn’t collect one of your local taxes (often the ones filed with a city, a county, or Avenu), register and file it yourself. Once registered, file every period, even a $0 return, and report platform-collected sales as a deduction. Some county offices ask owners to keep their own account and file monthly even when the platform pays, so ask yours.Source

Then your county and city

Local business licenses, rental permits, and zoning rules are where Alabama towns differ most. Pick your area.

Check the lodging tax district

If your rental is in Gulf Shores, on the Fort Morgan peninsula, or in an area that opted in, add the 2% county lodging tax (filed with the state through My Alabama Taxes).Source

Then your city

City rules differ a lot. Pick your area.

Register for lodgings tax

Total lodgings tax here is 11% (7% town + 4% state). Both are filed with the state through My Alabama Taxes. Airbnb collects the state tax and the local taxes the state administers on its bookings; for taxes filed with a city, county, or Avenu, ask your platform whether it collects them. For direct bookings, file everything yourself by the 20th of each month.Source

Ask about a business license and zoning

Ask the Town of Elberta whether a short-term rental needs a city business license and whether zoning allows it at your address. Check your HOA rules too.