Marshall County, Alabama
Guntersville, AL vacation rental requirements
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%.
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
The rules apply only in residential zones, not in districts where commercial lodging is allowed. Fines are $500 for a first violation and $1,000 after.
More than two 32-gallon garbage cans costs extra.
Airbnb’s Alabama tax article lists the state tax and the local taxes the state administers. Taxes filed with a city, a county, or Avenu Insights may not be collected by the platform, so ask 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.
Marshall County, Alabama
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.
City of Guntersville
Get the business license and permit
Apply with an emergency contact, the names and addresses of adjacent residential owners, and your bedroom count. Send proof of vacation rental insurance within 30 days.Source
Notify your neighbors
Give adjacent residential owners written notice with your and your contact’s phone numbers, the city’s violation line, and the maximum guests.Source
Post the rules
Post the ordinance, permit, contact information, and house rules, and have guests sign that they received them.Source
Register for lodgings tax
Total lodgings tax here is 12%. The city’s 6% is filed with Avenu Insights; the county 1% and state 5% go through My Alabama Taxes. Airbnb collects the state 5% 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
House rules for guests
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 Guntersville (Municode)
- Short term rental info · City of Guntersville
- Ordinance 1097, short-term rentals (December 3, 2018) · City of Guntersville
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.