A short-term residential rental is a unit/room in a single-family home, apartment or condominium that is available for rent for 30 consecutive days or less.

No, there is no STR regulation that affects property owners in the city of Birmingham, Alabama

Yes, there are taxes attached to short-term rentals in Birmingham City at State, County, and City levels.

Yes, individuals are permitted to operate short-term rentals in the city.

There are no requirements.

No, you are not required to obtain neighborhood approval for short-term rentals.

The City of Birmingham does not regulate short-term rental in any zone.

Yes, there are taxes attached to short-term rentals in Birmingham City at State, County, and City levels.

Yes, To conduct business in Birmingham, Alabama, individuals and businesses must fill out the City of Birmingham Business License Application https://www.birminghamal.gov/wp-content/uploads/2017/08/General-Information-for-New-Businesses.pdf. Licenses are valid until the end of the calendar year and must be renewed annually. The renewal deadline is February 15th.

Access https://revds.com/taxpayerpdfs/Alabama/taxpayerforms/Discovery Recovery/Birmingham Business License Fee Schedule.pdf further information about the business license.

You are required to collect and remit a combined 17.5% state, county, and city lodging tax from your guests when you collect the accommodation charge from them and an additional $3 per room per night to the City of Birmingham.

State Lodging Tax

You are required to collect and remit a 4% lodging tax (<https://www.revenue.alabama.gov/make-a-payment/>) to the state. The tax is due on the 20th day of the next month preceding the tax month.

Note: Pay the lodgings tax before the 20th of the month for a 5% discount on the first $100 due and 2% on any amount above $100. If your tax liability is less than $2,400 or $1,200 for the preceding year, you can request quarterly or bi-annual filing, respectively.

County Lodging Tax

You are required to collect and remit a 7% lodging tax https://www.revenue.alabama.gov/wp-content/uploads/2022/07/LLreport.pdf to Jefferson County. You are required to report and remit alongside the state lodging tax.

City Lodging Tax

You can pay for the city lodging tax online https://birmingham.salestaxonline.com/birminghamal/login.aspx or file your report https://revds.com/taxpayerpdfs/Alabama/taxpayerforms/Lodging Tax/Birmingham Lodging Tax.pdf with the tax remittance department

There are no specific zip codes that have been prohibited for short-term rental use in the City of Birmingham.

There is no restriction on the type of properties that can be used for short-term rental in Birmingham.

No it doesnt

There are no STR regulations that affect STR owners in Birmingham City.

Fees

The fee for the business license is determined by the business's annual gross receipts. For new businesses, fees are annualized after the first 90 days with a sworn affidavit. After the first year, the license fee is based on the previous year's gross receipts.

Other Requirements

• Contact information and driver’s license numbers for sole proprietorships and partnerships
• Articles of Incorporation copy that was filed with the Alabama Secretary of State and/or other states if applicable, if your business is a corporation
• City of Birmingham Taxpayer Identification Number (issued when ATC is completed)
• Taxpayer name
• Business trade name
• Home address in Birmingham
• Description of business activities
• Square footage of business/residence
• Name of business and owner(s) and contact information
• Knowledge of the nature of business, products sold, and employees
• Mailing and physical address for business
• Federal Taxpayer ID number

Application Methods

You can either apply for the business license and the tax preparer account online https://birmingham.salestaxonline.com/birminghamal/login.aspx>), walk to the office to pick up a form, or request a form by mail:

City of Birmingham Tax and License Administration Division

First Floor, City Hall (TL-100)

710 North 20th Street

Birmingham, AL 35203

Hours are Mon-Fri, 8 a.m. to 4:45 p.m.

Phone: (205) 254-2198

Fax: (205) 254-2963

Although there are no restrictions on STR in Birmingham, it is advisable to follow health and safety guidelines to ensure the safety of your guests. These include installing functional smoke detectors, carbon monoxide detectors, and fire extinguishers, as well as fixing broken electrical appliances. It's also crucial to ensure your guests don't make other neighbors uncomfortable with excessive noise.

Failure to timely file the city hotel occupancy tax attracts a penalty of $50.00 or 10% of the tax due (whichever is greater). Failure to timely pay the penalty results in 10% of the tax due. Additional penalties and interest shall accrue at the rate pursuant to the Code of Alabama, Section 40-1-44. See

https://revenue.alabama.gov/assessments/quarterly-interest-rates

Yes, the City of Birmingham Finance Department (tax and license administration)

You can contact the City of Birmingham Finance Department (tax and license administration)

City of Birmingham

FINANCE DEPARTMENT/Tax and License Administration

City Hall- Room TL-100710

North 20th Street,

Birmingham Alabama 35203

Tax and License Administration Division

Office Number: 205- 254-2198

Fax Number:205- 254-2963

STR regulations do not apply to any jurisdiction in Birmingham. However, certain HOAs could forbid short-term rentals within their boundaries.

Fees

The fee for the business license is determined by the business's annual gross receipts. For new businesses, fees are annualized after the first 90 days with a sworn affidavit. After the first year, the license fee is based on the previous year's gross receipts.

Other Requirements

• Contact information and driver’s license numbers for sole proprietorships and partnerships
• Articles of Incorporation copy that was filed with the Alabama Secretary of State and/or other states if applicable, if your business is a corporation
• City of Birmingham Taxpayer Identification Number (issued when ATC is completed)
• Taxpayer name
• Business trade name
• Home address in Birmingham
• Description of business activities
• Square footage of business/residence
• Name of business and owner(s) and contact information
• Knowledge of the nature of business, products sold, and employees
• Mailing and physical address for business
• Federal Taxpayer ID number

Application Methods

You can either apply for the business license and the tax preparer account online https://birmingham.salestaxonline.com/birminghamal/login.aspx>), walk to the office to pick up a form, or request a form by mail:

City of Birmingham Tax and License Administration Division

First Floor, City Hall (TL-100)

710 North 20th Street

Birmingham, AL 35203

Hours are Mon-Fri, 8 a.m. to 4:45 p.m.

Phone: (205) 254-2198

Fax: (205) 254-2963