Auburn, AL Short-Term Rentals: Taxes & Fees (2026)

Auburn folds short-term rentals into its business license schedule as a stand-alone category. Category 21 of Sec. 0025), with a $100 minimum fee regardless of how small the rental income is. Both terms are defined in the Auburn Zoning Ordinance rather than the tax chapter itself, so whether a listing qualifies as a taxable short-term rental turns on the zoning definition of a non-primary short-term rental or a homestay, not on how the host advertises it. Because Category 21 sits inside the same Article II license article as every other business category, the general administrative rules apply on top of the rate: an operator must file the sworn business license application required by Sec.

12-13, can have the license revoked or non-renewed for tax delinquency under Sec. 12-4, and owes a 10 percent penalty plus state-rate interest on any Category 21 tax paid after the delinquent date under Sec. 12-3. The category was added to the license schedule by Ordinance No. 3115 in 2018 and last amended by Ordinance No. 3294 in 2021, reflecting the city's move to bring short-term and homestay rentals into the same licensing structure as its other business categories.