Shelby County, Alabama
Unincorporated Shelby, AL vacation rental requirements
We found no Shelby County short-term rental permit, but county zoning can still bar them: in 2021 county staff called an Airbnb in the Meadowbrook special district a use “not permitted.” Lodgings tax is 11% (7% county + 4% state).
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
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.
Shelby County, Alabama
Register for the county lodging tax
File the 7% county tax with Shelby County Business Revenue (My Alabama Taxes is preferred), on top of the 4% state tax.Source
Then your city
Pick your area. Hoover owners, use the Hoover page under Jefferson County.
Shelby County (unincorporated areas)
Ask Development Services about your zoning
Ask whether your zoning district (or special district) allows short-term rental of a whole house. Check HOA covenants too.Source
Register for lodgings tax
Total lodgings tax here is 11% (7% county + 4% state). The county’s 7% is filed with Shelby County Business Revenue. Airbnb collects the state tax and the local taxes the state administers. For county or city taxes filed with the county, the city, or Avenu, ask your platform whether it remits them; if not, file them yourself by the 20th of each month.Source
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
- Business Revenue · Shelby County
- County attorney to review case of home’s use as Airbnb (December 2021) · Shelby County Reporter
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.