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

Lodgings tax is a privilege tax on persons, firms, and corporations engaged in the renting or furnishing of rooms, lodgings, or other accommodations to transients for periods of less than 180 days of continuous occupation and applies to all charges for personal property used or furnished in such rooms or lodgings. For transactions entered into on or after October 1, 2019, the tax shall not apply to marine slips, places or spaces for tent camping, or places or spaces provided for motor homes, travel trailers, self-propelled campers or house cars, truck campers, or similar recreational vehicles commonly known as RVs, which are supplied for a period of 90 continuous days or more in any place. [...] Section 40-26-1 provides the following exemptions from lodgings tax: The tax shall not apply to rooms, lodgings, or accommodations supplied: (i) for a period of 180 continuous days or more in any place; (ii) by camps, conference centers, or similar facilities operated by nonprofit organizations primarily for the benefit of, and in connection with, recreational or educational programs for children, students, or members or guests of other nonprofit organizations during any calendar year; or (iii) by privately operated camps, conference centers, or similar facilities that provide lodging and recreational or educational programs exclusively for the benefit of children, students, or members or guests of nonprofit organizations during any calendar year. [...] Lodgings tax returns and remittances are due on or before the 20th day of the month for the previous month's rentals.