LicensedRental

Alabama county rules

Elmore County, AL vacation rental rules and taxes

Elmore County, on the west side of Lake Martin, charges a county lodgings tax collected by Avenu Insights: 11.5% plus $2 a night outside the cities, and smaller shares inside Wetumpka, Millbrook, Tallassee, and Prattville. With the state’s 4%, most of the county pays 15.5% plus $2 a night. We found no county short-term rental permit.

Checked against official sources November 5, 2026
County lodgings tax
11.5% + $2 a night
Unincorporated areas, the police jurisdictions, and the small towns. Lower inside Wetumpka (0%), Millbrook and Prattville (3%), and Tallassee (5.5%). Avenu Insights.Source
State lodgings tax
4%
County rental permit
None found

The Elmore County lodgings tax was re-enacted by Act 2023-87. Part of Prattville is in Elmore County; see the Prattville page under Autauga County (the county share there is 3%).

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.

What to do

  1. Register for the county lodgings tax

    Open a local tax account with Avenu Insights for Elmore County’s tax and $2 room fee. Airbnb’s Alabama article doesn’t list this tax, so ask your platform before assuming it’s collected.Source

  2. Then your city

    Wetumpka, Millbrook, Tallassee, and Prattville add their own lodgings taxes. Pick your area.

Towns

Full guide

Eclectic

We found no short-term rental permit or rules in Eclectic’s code. You owe 15.5% plus $2 a night (11.5% county + 4% state) in lodgings tax and likely need a business license; some of the local tax may not be collected by Airbnb.

Full guide

Millbrook

We found no short-term rental permit or rules in Millbrook’s code. You owe 15.5% plus $2 a night (8.5% city + 3% county + 4% state) in lodgings tax and likely need a business license; some of the local tax may not be collected by Airbnb.

Full guide

Tallassee

We found no short-term rental permit or rules in Tallassee’s code. You owe 15.5% plus $2 a night on the Elmore side (6% city + 5.5% county + 4% state) in lodgings tax and likely need a business license; some of the local tax may not be collected by Airbnb.

Full guide

Unincorporated Elmore

Outside the cities, including the Elmore County side of Lake Martin and Lake Jordan, lodgings tax is 15.5% plus $2 a night: 11.5% county (Avenu Insights) plus 4% state. We found no county short-term rental permit; check your HOA and lake community rules.

Full guide

Wetumpka

Wetumpka has no short-term rental permit, but its zoning code treats a “tourist home/bed and breakfast” (lodging for up to 30 days) as a special exception in the R-1 to R-5 residential districts, not allowed in the business and industrial districts, and allowed in RH. Lodgings tax is 16% plus $2 a night.

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.