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 has no city ordinance restricting residential lawn ornaments, statuary, or religious displays on private property. The Birmingham General Code pro...
Birmingham, AL
Birmingham has no city ordinance specifically regulating residential inflatable holiday displays. Inflatables are permitted on private property subject to ri...
Birmingham, AL
Birmingham has no city ordinance setting installation dates, removal deadlines, or brightness limits for residential holiday lights. Lights are permitted yea...
Birmingham, AL
Built-in outdoor kitchens in Birmingham require permits through the Department of Planning, Engineering and Permits: a building permit for the structure, a g...
Birmingham, AL
Birmingham has no city ordinance regulating residential backyard smokers, pellet grills, or wood-fired pizza ovens at single-family homes. Operation is gover...
Birmingham, AL
Birmingham adopts the International Fire Code through Code of Ordinances Title 11 (Fire Prevention and Protection). IFC §308.1.4 prohibits open-flame cooking...
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