Wednesday, September 9, 2026

Lodgings Tax should be collected and remitted when renting rooms, lodgings, or accommodations to transients in any hotel, motel, inn, tourist camp, or cabin, except where accommodations are furnished for a period of 180 continuous days or more. Marine slips, spaces for tent camping, motor homes, travel trailers, campers, or RVs that are supplied for a period of 90 continuous days or more in any place will be excluded from the tax.

There is a 5% state tax rate in Blount, DeKalb, Lauderdale, Marion, Cherokee, Etowah, Lawrence, Marshall, Colbert, Franklin, Limestone, Morgan, Cullman, Jackson, Madison, and Winston counties.

There is a 4% state tax rate in all other counties.

In addition to the state tax rates, counties and municipalities may levy local lodgings taxes. These local lodgings taxes may be collected by the Alabama Department of Revenue, third party administrators, or may be self administered.

For more information on county and municipal lodgings tax rates and administration, please visit https://www.revenue.alabama.gov/sales-use/tax-rates/.

To register for a state and local tax lodgings tax account please visit https://myalabamataxes.alabama.gov/. If you have questions, contact ALDOR’s Sales Tax Administration Section.

Contact
Sales and Use Tax Division
Sales Tax Administration Section
P.O. Box 327710
Montgomery, AL 36132-7710
334-242-1490