Short-term rentals (STRs), often referred to locally as "Airbnbs," are generally legal in Macon County, Alabama, although regulations may vary by individual municipalities within the county. The state itself does not impose specific regulations on STRs beyond tax obligations; properties are typically subject to state and local lodging taxes for rentals lasting under 180 days. In Macon County, properties that thrive as short-term rentals include cabins in rural areas and urban apartments, catering mainly to tourists visiting for recreational activities, historical sites, and local events, rather than primarily business travelers. The Alabama Department of Revenue is the government authority responsible for regulating lodging taxes, which must be registered and paid accordingly. For more detailed local guidelines, property owners are encouraged to visit the Alabama Department of Revenue's official page on lodging taxes at.