LicensedRental

Alabama county rules

Lee County, AL vacation rental rules and taxes

Lee County adds a 2% lodgings tax (filed with the state) to the 4% state tax. Auburn, with one of Alabama’s biggest game-day rental markets, splits rentals into owner-occupied homestays and non-primary rentals capped at 240 days a year, each with its own zoning permit.

Checked against official sources November 5, 2026
County lodging tax
2%
Filed with the state through My Alabama Taxes.Source
State lodgings tax
4%
Market
About 840 listings
Auburn / Opelika, November 2026.Source

What to do

  1. Register for the county lodging tax

    File the county’s 2% with the state tax through My Alabama Taxes.Source

  2. Then your city

    Pick your area. Part of Phenix City is in Lee County; see Russell County.

Towns

Full guide

Auburn

Auburn allows two kinds of short-term rental: a homestay in the owner’s own home (a home occupation permit; up to 90 nights a year with the owner away) and a whole-home non-primary rental (a zoning certificate; up to 240 days a year), each only in certain zones. Both need a city business license (0.25% of gross, $100 minimum), and lodgings tax is 13%.

Full guide

Opelika

We found no short-term rental permit or rules in Opelika’s code. You owe 13% (7% city + 4% state + 2% county) in lodgings tax and likely need a city business license.

Full guide

Smiths Station

We found no short-term rental permit or rules in Smiths Station’s code. You owe 13.5% (7.5% city + 4% state + 2% county) in lodgings tax and likely need a city business license.

Full guide

Unincorporated Lee

We found no county short-term rental permit for unincorporated Lee County. You owe 6% (4% state + 2% county) in lodgings tax.

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 Spot something out of date?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.