Alabama county rules
Russell County, AL vacation rental rules and taxes
Russell County adds a 2% lodgings tax (filed with the state) to the 4% state tax. Phenix City licenses short-term rentals and allows them by right only in its R-2 and R-3 residential zones.
Checked against official sources November 5, 2026State lodgings tax
4%
What to do
Register for the county lodging tax
File the county’s 2% with the state tax through My Alabama Taxes.Source
Then your city
Pick your area.
Towns
Sources
- Local lodgings tax rates report (November 2026) · Alabama Department of Revenue
- State lodgings tax · Alabama Department of Revenue
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 Spot something out of date?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.