Tuscaloosa, AL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- City tax rate
- 11% of room charge
- Police-jurisdiction rate
- Capped at half the in-city rate
- Long-stay exemption
- Stays of 180+ continuous days
- Payment due date
- 20th of month following the charge
- Prompt-pay discount
- 5% on first $100, 2% above
Summary
Hotels, motels, and other transient lodging in Tuscaloosa pay an 11 percent lodging tax on room charges under Sec. 7-65(a), collected monthly by the revenue director. The tax reaches any place regularly renting rooms to transients but exempts stays of 180 continuous days or longer and trailer space rentals.
Sec. 7-65. - Transient rentals; trailer space—License required; rates. (a)Hotels, motels and other transient lodging. Every person engaging in the business, in the city or in its police jurisdiction, of renting or furnishing any room, lodging or accommodation to transients in any hotel, motel, inn, tourist camp, tourist cabin or any other place in which rooms, lodgings or accommodations are regularly furnished to transients for a consideration shall take out and pay to the city a tax as follows:(1)If such business is being conducted within the corporate limits of the city, the tax shall be in an amount to be determined by the application of the rate of eleven (11) per cent of the charge for such rooms, lodging or accommodations, including the charge for use or rental of personal property or services furnished in such room...(3)The tax imposed by this subsection shall apply to and be measured by the charges for the rental of rooms or lodgings supplied to transients and shall not apply to the rental of space for accommodation of trailers or the rental of rooms or lodgings supplied for a period of one hundred eighty (180) continuous days or longer.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 102).
Full Breakdown
Sec. of renting or furnishing any room, lodging or accommodation to transients in any hotel, motel, inn, tourist camp, tourist cabin or any other place in which rooms, lodgings or accommodations are regularly furnished to transients for a consideration," at 11 percent of the room charge, including any charge for personal property or services furnished with the room. Businesses operating outside city limits but within the police jurisdiction pay a reduced rate capped at half the in-city amount. Sec. " The tax is due monthly, by the 20th of the month following the month it accrues, and operators must file a monthly statement of gross proceeds with the revenue director under Sec.
7-67. A discount rewards prompt filers: 5 percent on the first $100 of tax due and 2 percent on amounts above that, forfeited entirely if the return or payment is late (Sec. 7-70). Late payment draws the same penalties and interest as delinquent sales taxes under Sec. 7-69, cross-referencing Sec. 7-50. An annual reconciliation return is also due within 30 days after the license year ends, per Sec. 7-68.
Violations & Fines
Failing to remit the 11 percent lodging tax by the 20th of the following month forfeits the prompt-payment discount and triggers the delinquent sales-tax penalty and interest schedule under Sec. 7-69, which cross-references Sec. 7-50. Operators who fail to file the required monthly gross-proceeds statement under Sec. 7-67 remain liable for the tax computed on that period's actual proceeds.
Frequently Asked Questions
What is Tuscaloosa's hotel tax rate?
Does the hotel tax apply to long-term extended-stay guests?
When is the lodging tax due and is there a discount for paying on time?
Sources & Official References
Other rules in Tuscaloosa
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