Short-term rentals in Madison County owe Alabama's 5% state lodgings tax under Ala. Code §40-26-1, because the county sits in the mountain-lakes region, plus Madison County and city lodgings taxes. Stays of 180 continuous days or more are exempt.
Even where it does not permit rentals, Alabama taxes them. Ala. Code §40-26-1 levies the state transient-occupancy tax at five percent in Madison County, which the statute names within the Alabama mountain lakes area, above the four percent charged in most counties. On top of that, Madison County levies its own lodgings tax, and hosts inside Huntsville, Madison, or Gurley add a municipal lodgings tax. Hosts register with the Alabama Department of Revenue; Airbnb and Vrbo collect and remit the state tax on platform bookings. Rentals of 180 continuous days or more are exempt.
Failing to collect or remit the lodgings tax under Ala. Code §40-26-1 exposes the host to Department of Revenue assessments for back tax, plus penalties and interest.
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Madison County, AL
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Madison County, AL
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Madison County, AL
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Madison County, AL
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Madison County, AL
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Madison County, AL
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