Alabama county rules
Tallapoosa County, AL vacation rental rules and taxes
Tallapoosa County holds most of Lake Martin’s shoreline (the Elmore County side, around Eclectic and Kowaliga, is covered separately). The county charges a 10% lodgings tax in unincorporated areas, filed with the state from November 1, 2026, so lake homes outside cities owe 14%. We found no county or city short-term rental permits.
Checked against official sources November 5, 2026A 2023 local act (HB414) authorized the county’s lodging tax in the unincorporated area.
What to do
Switch your county filing to the state
Starting with November 2026 (due December 21, 2026), file the county lodging tax with the state through My Alabama Taxes.Source
Then your area
Most Lake Martin homes are unincorporated. Pick your area.
Towns
Alexander City
Alexander City’s business license code lists short-term rental lessors (BL-10: $100 under $25,000 in gross receipts), but we found no separate short-term rental permit. Lodgings tax is 14% (10% city, collected by the city, plus 4% state).
Full guideDadeville
We found no short-term rental permit or rules in Dadeville’s code. You owe 9% (5% city + 4% state) in lodgings tax and likely need a city business license.
Full guideJacksons Gap
We found no short-term rental permit or rules in Jacksons Gap’s code. You owe 9% (5% town + 4% state) in lodgings tax and likely need a city business license.
Full guideUnincorporated Tallapoosa
We found no county short-term rental permit for unincorporated Tallapoosa County. You owe 14% (4% state + 10% county) in lodgings tax.
Sources
- Tallapoosa County: ADOR begins collecting lodging taxes (Resolution 2026-18) · Alabama Department of Revenue
- State lodgings tax · Alabama Department of Revenue
- Airbnb occupancy rates in Alexander City / Lake Martin · GuestFavorites
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 Spot something out of date?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.