LicensedRental

Lee County, Alabama

Auburn, AL vacation rental requirements

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%.

Checked against official sources November 5, 2026

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Homestay
Home occupation permit
Owner lives there more than 180 days a year; no more than 90 days rented with the owner away.Source
Non-primary rental
Zoning certificate, 240 days a year
Whole home, one party, stays under 30 days.Source
Business license
0.25% of gross, $100 minimum
Plus a $5 issuance fee the first year.Source
Lodgings tax
13%
7% city (filed with the city) + 4% state + 2% county.Source

Two substantiated complaints in a calendar year let the Planning Director revoke the permit for the rest of that year and the next.

The registration form lists first-year license fees of $105 (starting January–June) or $55 (from July 1). Confirm the current fee with the Revenue Office.

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.

Lee County, Alabama

  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.

City of Auburn

  1. Check your zoning

    Non-primary rentals are allowed in UC/CEOD, UN-E, UN-W, UN-S, MDRD, RDD, R (Rural), CDD, and CRD-U, -E, and -S, plus NRD and CRD-W east of North Donahue Drive. Homestays are allowed in the same districts. Use the city’s short-term rental map to find your zone.Source

    Auburn short-term rentals →

  2. Get the Planning permit

    For a homestay, apply for a home occupation permit; for a non-primary rental, a zoning certificate. Email the application with your deed or a notarized letter to Planning, then pay through the city’s permit portal. Both are good for one calendar year and must be renewed for 2026.Source

  3. Get the business license

    After Planning issues the permit, file the short-term rental business registration form with the Revenue Office. Each property needs its own form.Source

  4. Register for lodgings tax

    Total lodgings tax here is 13% (7% city, 4% state, 2% county). The city’s 7% is filed with the city’s Revenue Office each month, even for game-day rentals. Airbnb collects the state tax and the local taxes the state administers on its bookings; for taxes filed with a city, county, or Avenu, ask your platform whether it collects them. For direct bookings, file everything yourself by the 20th of each month.Source

House rules for guests

Days per year
240 (non-primary); 90 with owner away (homestay)
Source
Guests
Registered guests only
No private or commercial events.Source
Food
Homestay owners may not serve guests food
Source
Parking
Off-street
Homestays may use on-street parking only when off-street can’t be provided.Source

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.