Elmore County, Alabama
Wetumpka, AL vacation rental requirements
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.
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
The zoning code doesn’t use the term “short-term rental.” We’re reading the tourist home definition; confirm with the city.
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
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.
Elmore County, Alabama
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
Then your city
Wetumpka, Millbrook, Tallassee, and Prattville add their own lodgings taxes. Pick your area.
City of Wetumpka
Ask whether you need a special exception
Ask the city’s planning or building office whether a whole-home short-term rental counts as a tourist home under the zoning code. If it does, apply to the Board of Adjustment for a special exception (residential zones).Source
Register for lodgings tax
Total lodgings tax here is 16% plus $2 a night. The city’s 12% is filed with the state through My Alabama Taxes; the $2 county room fee goes to Avenu Insights. 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
Get a city business license
Ask the city whether your rental needs a business license.
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 Wetumpka (Municode)
- Code section · City of Wetumpka (Municode)
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.