Alabama county rules
Marshall County, AL vacation rental rules and taxes
Marshall County adds a 1% lodgings tax (filed with the state). Guntersville requires a $20 yearly permit and business license for rentals in residential zones, and Boaz licenses short-term rentals under its zoning code.
Checked against official sources November 5, 2026What to do
Register for the county lodgings tax
File the 1% county tax with the state through My Alabama Taxes, along with the 5% state tax.Source
Then your city
Pick your area.
Towns
Albertville
We found no short-term rental permit or rules in Albertville’s code. You owe 16% (10% city + 1% county + 5% state) in lodgings tax and likely need a business license; some of the local tax may not be collected by Airbnb.
Full guideArab
We found no short-term rental permit or rules in Arab’s code. You owe 9% plus $3 a night (3% city + $3 room fee + 1% county + 5% state) in lodgings tax and likely need a business license; some of the local tax may not be collected by Airbnb.
Full guideBoaz
Boaz requires a short-term rental license for each property in residential districts, with an emergency contact who responds within an hour, notice to owners within 500 feet, and occupancy of two per bedroom plus two. Lodgings tax is 9%.
Full guideGuntersville
Guntersville requires a renting and leasing business license plus a $20 yearly permit for each short-term rental (under 30 days) in residential zones, with an emergency contact who responds within an hour, two guests plus two per bedroom, parking on site, written notice to neighbors, and no events. Lodgings tax is 12%.
Full guideUnincorporated Marshall
We found no county short-term rental permit or rules in unincorporated Marshall County. Lodgings tax is 6% (1% county + 5% state); some of it may not be collected by Airbnb.
Sources
- Local lodgings tax rates report (November 2026) · Alabama Department of Revenue
- State lodgings tax · Alabama Department of Revenue
- Alabama Airbnb market data (active listings, 12 months to October 2026) · AirROI
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 Spot something out of date?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.