Hotels & Lodging in Lee County, AL (2026)
1 rule for unincorporated Lee County, Alabama.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Lee County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Lee County levies a 2 percent privilege tax on every room, lodging, or accommodation rented to a transient at a hotel, motel, inn, tourist court, or any other place regularly renting to transients, under Ala. Code § 45-41-242. Stays of 30 or more continuous days, and charges already hit by the state sales tax, are exempt.
Lee County Hotel Occupancy Tax Rate
Some RestrictionsAla. Code § 45-41-242 (Act 88-823, 1st Sp. Sess.)
In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Lee County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regula...
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