Mobile County, Alabama
Mobile (city), AL vacation rental requirements
The City of Mobile requires a separate business license for each short-term rental location (under 180 days), with the license number in every listing and a local contact answering 24/7. Short-term rentals also need a zoning conditional use permit from the City Council: at most 8 guest rooms, one group at a time, 2 parking spaces plus 1 per guest room, and no ADUs or RVs. Lodgings tax is 16% (10% city, 4% state, 2% county).
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Ask the city which zoning districts allow short-term rentals by right and which need the conditional use permit.
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.
Mobile County, Alabama
Register for the county lodging tax
File the 2% county tax with the Mobile County License Commission (My Alabama Taxes is the preferred way).Source
Then your city
Pick your area.
City of Mobile
Register for lodgings tax
Total lodgings tax here is 16% (city 10%, state 4%, county 2%). The city’s 10% is filed with the city. 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
Get the conditional use permit
Apply for short-term rental conditional use approval under the Unified Development Code: no more than 8 guest rooms, one group at a time, no meals or guest-room kitchens, screened trash at least 20 feet from property lines and 100 feet from neighbors’ homes, no signs, and no use of accessory buildings, ADUs, or RVs.Source
Get a business license for the location
A separate license for each short-term rental; a manager who isn’t the owner needs their own. Post a local contact inside who answers 24/7.Source
Meet the safety rules
Smoke and CO detectors, a 2.5 lb ABC extinguisher on each floor, and a visible 911 address.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
- Mobile County lodging tax: general information · Mobile County License Commission
- Local lodgings tax rates report (November 2026) · Alabama Department of Revenue
- Code section · City of Mobile (Municode)
- Code section · City of Mobile (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.