LicensedRental

Elmore County, Alabama

Unincorporated Elmore, AL vacation rental requirements

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.

Checked against official sources November 5, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

Only when this town’s rules, fees, or forms change. Unsubscribe anytime.

County rental permit
None found
Lodgings tax
15.5% + $2 a night
11.5% county + $2 room fee (Avenu) + 4% state.Source

We found no Elmore County short-term rental ordinance in November 2026. Confirm with the County Commission before you list.

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

  1. 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

    My Alabama Taxes →

  2. 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

  3. 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

  4. 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

  5. Then your county and city

    Local business licenses, rental permits, and zoning rules are where Alabama towns differ most. Pick your area.

Elmore County, Alabama

  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.

Elmore County (unincorporated areas)

  1. Register for lodgings tax

    Total lodgings tax here is 15.5% plus $2 a night. The county 11.5% and $2 room fee are filed with Avenu Insights; the state 4% through My Alabama Taxes. 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

  2. Check HOA and lake community rules

    Many Lake Martin subdivisions have their own rental rules. Ask the Elmore County Probate Office whether you need a county business license.

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.