Barbour County, Alabama
Eufaula, AL vacation rental requirements
Eufaula allows short-term rentals (whole buildings rented for 30 nights or less) only with Board of Adjustment approval, in every zone except M-1 and M-2, then a $150 permit from the Zoning Administrator. No events or signs, stays of at least 24 hours, one off-street space per two adults, and more than two verified complaints in a year can cost the permit. Lodgings tax is 10% plus $3.50 a night.
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
The ordinance applies to rentals already operating when it was adopted (2023).
Airbnb’s Alabama tax article lists the state tax and the local taxes the state administers (plus Montgomery’s city tax). It doesn’t name Avenu-, county-, or city-administered taxes here, so ask your platform what it collects and file the rest yourself.
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.
Barbour County, Alabama
Register for lodgings tax
File the state 4% through My Alabama Taxes (Airbnb collects it). Eufaula and Clayton add city taxes collected by the city or Avenu Insights.Source
Then your city
Pick your area.
City of Eufaula
Apply to the Board of Adjustment
Ask for approval of a short-term rental as a use permitted on appeal. The Board looks at parking, whether the rental is the main use of the building, and neighborhood impact, and can cap the nights a year you rent.Source
Get the $150 permit
After approval, give the Zoning Administrator a list of the platforms you advertise on and pay $150.Source
Meet the safety rules
Smoke and CO detectors, egress windows in bedrooms, hand and guardrails, GFCI where required, a fire extinguisher, and a visible 911 address. Meet building and fire codes.Source
Register for lodgings tax
Total lodgings tax here is 10% plus $3.50 a night. The city’s 6% and $3.50 room fee are filed with the city. Airbnb collects the state 4% and any state-administered local tax on its bookings. Ask your platform whether it also collects the other local taxes, and file anything it doesn’t (and all direct bookings) by the 20th of each month.Source
Get your business licenses
The ordinance requires compliance with Eufaula, Barbour County, and state business license and revenue laws.Source
House rules for guests
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
- Local lodgings tax rates report (November 2026) · Alabama Department of Revenue
- Ordinance 2023-6, short-term rentals (zoning text amendment) · City of Eufaula
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.