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CityRuleLookup

Hotels & Lodging in Alabama (2026)

11 rules on the books across Alabama, 11 cities and counties. Select a rule to read the full details.

Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions

Transient Occupancy Tax

Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.

Auburn

Some Restrictions

Auburn levies a 7 percent lodging tax on rooms rented to transients for stays under 180 consecutive days at hotels…

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Bessemer

Some Restrictions

Bessemer taxes hotel, motel and other transient lodging charges at six percent inside the city limits, and half that…

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Birmingham

Some Restrictions

Birmingham taxes hotel, motel and other transient lodging at 6.5% of the room charge plus a flat $3.00 per room per…

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Hoover

Some Restrictions

Hoover charges a 3% lodging tax plus a flat $2 per room, per night on hotel, motel, and short-term rooms rented to…

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Huntsville

Some Restrictions

Huntsville charges a 9% lodging tax plus $2 per room per day on hotels, motels, and similar transient accommodations…

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Lee County

Some Restrictions

Lee County levies a 2 percent privilege tax on every room, lodging, or accommodation rented to a transient at a hotel…

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Madison County

Some Restrictions

Madison County levies a 1 percent privilege and license tax on every hotel, motel, inn, tourist camp, tourist cabin…

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Mobile

Some Restrictions

Mobile charges a 10 percent lodgings tax on hotels, motels, inns, and other transient accommodations inside city…

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Montgomery

Some Restrictions

Montgomery levies an 11 percent transient occupancy tax on gross receipts from hotels, motels, tourist courts and…

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Tuscaloosa

Some Restrictions

Hotels, motels, and other transient lodging in Tuscaloosa pay an 11 percent lodging tax on room charges under Sec…

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Vestavia Hills

Some Restrictions

Code Sec. 16-51 levies a 6% lodging tax on hotels, motels, inns and similar establishments renting rooms to transients…

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