Cullman County, Alabama
Cullman (city), AL vacation rental requirements
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.
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Fines are $150 for a first violation and $500 after. We didn’t find a license fee in the code; ask the city.
Airbnb’s Alabama tax article lists the state tax and the local taxes the state administers. Taxes filed with a city, a county, or Avenu Insights may not be collected by the platform, so ask 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.
Cullman County, Alabama
Register for the county lodgings tax
The county 5% is filed with Cullman County, not the state. Ask the county how to register.Source
Then your city
Pick your area.
City of Cullman
Get the short-term rental license
Apply with an emergency contact, send proof of vacation rental insurance within 30 days, and mail notice to the city clerk and every owner within 500 feet with the contacts, maximum guests and vehicles, and the code enforcement number.Source
Get a business license
Business licenses are issued by the City Clerk’s office and renewed by January 1.Source
Register for lodgings tax
Total lodgings tax here is 14% plus $3 a night. The city’s 4% and $3 room fee are filed with the city and the 5% county tax with Cullman County; the state 5% goes through My Alabama Taxes. Airbnb collects the state 5% 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
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
- Code section · City of Cullman (Municode)
- Business (privilege) licenses · City of Cullman
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.