Birmingham STR operators must collect Alabama lodging tax, Jefferson County lodging tax, and city occupancy tax. These taxes apply to all transient accommodations regardless of whether specific STR regulations are in place.
Alabama imposes a state lodging tax on all rentals of accommodations. Jefferson County levies an additional county lodging tax. Birmingham has its own occupancy tax. STR operators must register with the Alabama Department of Revenue and collect all applicable taxes. Booking platforms like Airbnb may collect some taxes automatically. Operators should verify that all state, county, and city taxes are covered. A city business license is required for rental income.
Failure to collect or remit taxes results in penalties from the state and county. Business license violations carry city fines.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Birmingham, AL
Birmingham City Code section 11-8-23 bars sounding a vehicle horn or signal device for more than 30 seconds except as a danger warning, requires effective mu...
Birmingham, AL
Birmingham's noise ordinance expressly exempts noise from the operation of the Birmingham International Airport (City Code sec. 11-8-25(3)). In-flight aircra...
Birmingham, AL
Birmingham City Code section 11-8-23(8) makes amplified sound, stereos, TVs and musical instruments a nuisance when plainly audible 50 feet from a building o...
Birmingham, AL
Birmingham does not impose a blanket residential overnight on-street parking ban, but Title 10, Chapter 9 of the City Code prohibits leaving a vehicle parked...
Birmingham, AL
A retaining wall is defined in Birmingham's ordinance as a block, brick, or stone structure erected to retain or prevent encroaching soil. A front-yard retai...
Birmingham, AL
General Birmingham fence requirements prohibit any fence, wall, or planting that obstructs traffic visibility and creates a 'line of sight' problem as determ...
Side-by-side rule comparisons with other cities in Jefferson County.
See how other cities in Jefferson County handle taxes & fees.
See how Birmingham's taxes & fees rules stack up against other locations.
Quick Compare
Help us keep this page accurate. If you notice an error or outdated information, let us know.