LicensedRental

Alabama county rules

Cullman County, AL vacation rental rules and taxes

Cullman County adds a 5% lodgings tax that it collects itself, on top of the 5% state tax. The City of Cullman licenses short-term rentals under its zoning code, and much of the Smith Lake market is unincorporated.

Checked against official sources November 5, 2026
County lodgings tax
5%
Self-administered by the county.Source
State lodgings tax
5%
Market
About 210 listings
Crane Hill (Smith Lake) 107, Cullman 100.Source

In January 2025 the county commission backed a proposed $3 a night countywide lodging fee. It isn’t in the state’s November 2026 report; ask the county whether it passed. Hanceville (5%) and Good Hope (4% + $3) also levy city taxes.

What to do

  1. Register for the county lodgings tax

    The county 5% is filed with Cullman County, not the state. Ask the county how to register.Source

  2. Then your city

    Pick your area.

Towns

Full guide

Cullman (city)

Cullman requires a short-term rental license from the city for each property in its residential districts, with an emergency contact who responds within an hour, notice to owners within 500 feet, and occupancy of two per bedroom plus two. Lodgings tax is 14% plus $3 a night.

Full guide

Unincorporated Cullman

We found no county short-term rental permit or rules in unincorporated Cullman County. Lodgings tax is 10% (5% county + 5% state); some of it may not be collected by Airbnb.

Sources

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 Spot something out of date?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.