Short-term rentals (STRs), commonly referred to as vacation rentals or Airbnbs, are legal in Butler County, Alabama but are subject to state and local regulations. The state does not impose specific laws on short-term rentals, allowing each municipality to establish its own rules. In Butler County, owners must register for a state and local lodging tax account to collect taxes on rentals lasting fewer than 180 days. Properties like cabins in rural settings often thrive due to their appeal to tourists seeking recreational activities, while urban apartments may cater to business travelers or those visiting for events. The market predominantly serves tourists, especially during peak seasons, with opportunities for year-round rentals as well. The local governing body overseeing these regulations is the Alabama Department of Revenue, which manages tax accounts necessary for rental operations. For more details, visit the official website at Alabama Department of Revenue.