LicensedRental

Tuscaloosa County, Alabama

Unincorporated Tuscaloosa, AL vacation rental requirements

We found no Tuscaloosa County short-term rental permit and no county lodging tax, so outside the cities the state’s 4% applies. Many homes near Tuscaloosa or Northport, including around Lake Tuscaloosa, are in a city police jurisdiction, where the city adds a 5.5% lodging tax and Tuscaloosa requires its short-term rental business license.

Checked against official sources November 5, 2026

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County rental permit
None found
Lodgings tax
4% (9.5% in a city police jurisdiction)
4% state, plus 5.5% to Tuscaloosa or Northport inside its police jurisdiction.Source
Tuscaloosa police jurisdiction
City license, insurance, inspection
No ZBA approval needed outside city limits.Source

Smaller towns here (Vance 6% town lodging tax, Lake View 11%, Coaling, Brookwood, Moundville) had few listings; we didn’t write pages for them. Tuscaloosa renewals can also require a dock inspection where there is a dock.

Your licensing checklist

In order: the state, the county, then the town.

State of Alabama

  1. 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

    My Alabama Taxes →

  2. 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

  3. 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

  4. 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

  5. Then your county and city

    Local business licenses, rental permits, and zoning rules are where Alabama towns differ most. Pick your area.

Tuscaloosa County, Alabama

  1. Find out if you’re in a city or police jurisdiction

    Tuscaloosa and Northport tax (and Tuscaloosa licenses) short-term rentals in their police jurisdictions too, not only inside city limits. Ask the city which applies at your address.Source

  2. Then your city

    Pick your area.

Tuscaloosa County (unincorporated areas)

  1. Ask whether you’re in a police jurisdiction

    Call Tuscaloosa or Northport with your address. In Tuscaloosa’s police jurisdiction you need its short-term rental business license, $1 million insurance, and a home inspection affidavit, and you pay 5.5% city lodging tax to the city.Source

  2. Register for lodging tax

    Register for the 4% state lodgings tax through My Alabama Taxes. Airbnb collects the state tax on its bookings; file direct bookings yourself by the 20th.Source

  3. Ask about a county business license

    Ask the Tuscaloosa County Special Tax Board (205-722-0540) what county license or tax registration a short-term rental needs.Source

Sources

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.