LicensedRental

Alabama county rules

DeKalb County, AL vacation rental rules and taxes

DeKalb County adds a 2% lodgings tax (1% inside Fort Payne), filed with the state. Fort Payne requires a $20 yearly permit, an inspection, and a business license, and needs a zoning variance in R-1. Mentone, a mountain cabin market, has no rules we could find.

Checked against official sources November 5, 2026
County lodgings tax
2% (1% in Fort Payne)
Administered by the state.Source
State lodgings tax
5%
Market
About 265 listings
Mentone 187, Fort Payne 79.Source

Rainsville (5%), Valley Head (5%), Henagar (4%), and Collinsville (2%) also levy town lodgings taxes.

What to do

  1. Register for the county lodgings tax

    File the county tax with the state through My Alabama Taxes, along with the 5% state tax.Source

  2. Then your city

    Pick your area.

Towns

Full guide

Fort Payne

Fort Payne requires a fire and building inspection, a renting and leasing license, and a $20 yearly permit (renewed each January) for short-term rentals in residential zones. They’re allowed in R-2 to R-5 and Rural Farm; R-1 needs a conditional-use variance. Guests are limited to two plus two per bedroom. Lodgings tax is 13%.

Full guide

Mentone

We found no short-term rental permit or rules in Mentone’s code. You owe 12% (5% town + 2% county + 5% state) in lodgings tax and likely need a business license; some of the local tax may not be collected by Airbnb.

Full guide

Unincorporated DeKalb

We found no county short-term rental permit or rules in unincorporated DeKalb County. Lodgings tax is 7% (2% 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 Spot something out of date?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.