On December 20, 2022, the Enterprise City Council approved Short-Term Rental Ordinance 12-06-22-C (establishing performance standards, creating a business license classification, establishing the license fee, requiring lodging taxes, a compliance process, and other requirements).
- Short-Term Residential Rental (sometimes referred to as “STR”) means the commercial use, or the making available for commercial use, of a residential dwelling unit for dwelling, lodging or sleeping purposes, wherein any individual guest rents or occupies, for a fee or other pecuniary consideration, the unit or a portion of the residence for a period of less than 90 (ninety) consecutive calendar days. The definition of “short-term residential rental” shall exclude commercial businesses who operate facilities primarily for the purpose of short-term rental (e.g. Mobile Home Parks, RV Parks, hotels, motels, etc.) that are already required to be licensed by other provisions of the business license ordinances of the City.
- Each operator must be properly licensed and classified as Short-Term Residential Rental (STR) (NAICS #721199 – All Other Traveler Accommodation and the fee schedule for licensing is Schedule K).
- Operator is defined as any person who owns, controls, manages or operates a short-term rental residential unit or property.
- A permit is required for each STR. Each operator of a STR unit shall pay, in advance, an annual fee of $20 (twenty dollars) for each STR. This is in addition to the annual business license fee, lodging tax and all other taxes that may apply or be imposed in the future.
- The name, address and telephone of the local contact person who will respond to complaints must be provided at the time of business license application.
- All licensed and permitted STRs must maintain all safety and health requirements as detailed in the ordinance.
- All licensed and permitted STRs are subject to an inspection for any and all health and safety requirements.
- All STR shall adhere to all applicable noise provisions of City Ordinance 6-18-96.
- All STR unit occupant vehicles shall be parked on site and shall not be parked in the adjacent public right-of-way.
- Trash and refuse shall not be left or stored in public view, except in proper containers for the purpose of collection accordance with the requirements of City of Enterprise Ordinances.
- It is the responsibility of the STR operator to notify the occupants of maintaining compliance with the requirements of all City of Enterprise Ordinances.
- The operator must notify the Revenue Department in writing within in 15 (fifteen) days of any change in property ownership or management or any other material change in the information described in the license application, permit(s) and set forth in the City of Enterprise Business License Ordinance.
- Lodgings taxes are to be remitted no later than the 20th of each month to the City of Enterprise via mail or in person. Taxpayers may also elect the option to use the ONE SPOT system to make their local sales, use, and rental tax payments. The City of Enterprise participates in the remittance of rental (lodging) taxes through the ONE SPOT system. For more information concerning ONE SPOT, contact ONESPOT@revenue.alabama.gov. Rental (lodging) taxes are collected at a rate of 6% within the city limits and 3% within the police jurisdiction. Taxes received after the 20th are subject to a 10% penalty of the tax amount due. Should the 20th fall on a weekend or holiday, taxes are due the following business day. Please click here for the lodging tax return.
- Additional information regarding occupancy tax collection and remittance by Airbnb in Alabama can be found here.
- Additional information regarding occupancy tax collection and remittance by VRBO can be found here.