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Alabama Rental / transient occupancy tax

Last reviewed 2026-10-23

Rental / transient occupancy tax in Alabama

Alabama imposes a state lodgings tax on rooms and other accommodations rented to transients: 5% in the 16 mountain lakes counties and 4% in every other county, not applied to stays of 180 continuous days or more (Ala. Code § 40-26-1(a), (b)). Local lodging taxes may also apply.

Verified Source: Ala. Code § 40-26-1 · last checked 2026-10-23

Same topic in neighboring states

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