Baldwin County, Alabama
Gulf Shores, AL vacation rental requirements
Gulf Shores requires a rental business license for short-term rentals in the city and its police jurisdiction: the gross-receipts license fee (from $135) plus $45 a year per vacation rental, a local emergency contact, and a rental safety inspection every three years. Lodgings tax is 16% in the city (10% city, 4% state, 2% county) and 11% in the police jurisdiction.
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
The city rewrote its business license chapter in December 2025 (Ordinance 2186), and the sections its rental page cites now show as reserved in the online code. Ask the city where the inspection and contact rules now live.
Your licensing checklist
In order: the state, the county, then the town.
State of Alabama
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
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.
Baldwin County, Alabama
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.
City of Gulf Shores
Register for lodgings tax
Total lodgings tax here is 16% (11% in the police jurisdiction). The city’s 10% is filed with the city; the state 4% and county 2% go 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
Apply for the rental business license
Apply with the Revenue Division. Planning and Zoning reviews the application, then the Fire Marshal or Building Department inspects. Designate a local emergency contact.Source
Pass the safety inspection every three years
Schedule it with the Building Department (251-968-1142).Source
Sources
- State lodgings tax · Alabama Department of Revenue
- Lodgings tax FAQs · Alabama Department of Revenue
- Alabama Tourism Tax Protection Act (Act 2024-334) · Alabama Department of Revenue
- Alabama vacation rental tax guide · Avalara MyLodgeTax
- Lodging tax district, Code of Alabama §45-2-243.24 · Baldwin County
- Taxes · City of Gulf Shores
- Rental license · City of Gulf Shores
- Resolution 7067-25, fee schedule · City of Gulf Shores
A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.