Short Term Rentals are allowed in the City of Foley and Police Jurisdiction; however, we do require a business license, a permit for each location and Lodging Tax (7% – Foley) to be submitted.  Check with your HOA to ensure you are able to operate a Short Term Rental.  The City of Foley does NOT supersede HOA requirements. The steps to take to become licensed/permitted are listed below:

Complete the City of Foley, AL Short Term Rental Business License Application for your business.

•      Short Term Rental Business License Application

Complete a Permit Application for EACH rental you have in Foley or the PJ.

• Permit Application for STR
• Safety Requirements for Fire Department – FAQ’s

Lodging Tax in Foley is 11% (4% – State of Alabama and 7% – City of Foley).  Baldwin County does not collect a Lodging tax in Foley.  You will need to collect and remit the tax on all short term rentals.  ***Please note:  Airbnb, VRBO, Booking.com, etc does NOT collect the FULL amount of tax.  You are still responsible for collecting and remitting the tax. Complete the Application for a Taxpayer ID.

• Application for Taxpayer ID
• Submit all documents to the Revenue Department.  You may email them to revenue@cityoffoley.org or drop them off at 407 East Laurel Avenue.

Once we receive all the paperwork we need, we will forward your information to the Fire Inspector. Call the Fire Department to set up an inspection once you are prepared.

When approval is granted by the Fire Inspector, the Revenue Department will follow up with business owner to procure payment of business license and permit for EACH rental.  Keep in mind, business license and permits are to be renewed yearly.

Once per quarter, you will complete the Short Term Rental report for all of your rentals in Foley.

Quarterly Reporting to City of Foley:

• Short Term Rental Quarterly Report

The Ordinance is attached for your convenience.  There are certain requirements that you will need to be aware of.  Please let us know if you have questions.

Short Term Rental Ordinance:

• 22-2032 ORD

Effective, March 1, 2021 the City of Foley began self-collecting sales, use, rental and lodging tax.  Formerly, the Alabama Department of Revenue collected on our behalf.  If you file through the My Alabama Taxes (MAT) system, you may continue to do so.  The only difference is you will need provide ADOR with your City of Foley Taxpayer ID#.  You may email your application for tax identification number to Anita Allen, aallen@cityoffoley.org .

***Please note, we no longer allow a DISCOUNT for timely paid tax.  Also, we are no longer assessing interest on late file/paid returns.

If you want to pay as ACH Credit, you must first be approved by ADOR.  Please email Anita Allen, aaallen@cityoffoley.org to request a copy of our banking information (for ACH Credit only).

FORMS

Application for Taxpayer ID#

Tax Return – City of Foley

Festival Sales Tax Form (One time filers) ***See special event page for more information.

Liquor Tax is due on all purchases from the prior month.  Business owners who sell liquor are required to pay this tax, monthly, to the City of Foley.

Local Liquor Tax Form

Beer Tax is paid by distributors.

Beer Tax Form

Wine Tax is paid by distributors.

Wine Tax Form

Tobacco Tax is paid by distributors of tobacco products.

Tobacco Tax Form

Gas Tax is paid by distributors of gasoline, diesel and motor fuels.

Gas Tax Form

Selling Liquor, Beer or Wine at your Establishment

Corporate City Limits of Foley

My business will be serving liquor, beer and/or wine, and my business is located within the corporate city limits of Foley. What is the process to obtain a City of Foley license?
All businesses in the corporate city limits that intend to sell beer, wine or liquor must have prior approval from the mayor and council. Steps are as follows:

Step 1: Apply for a license to sell liquor, beer or wine at the ABC Board. The ABC Board may require you to submit your business license application to the City as part of their application process. The phone number for ABC Board is 251-947-2971.

Step 2: Once the ABC Board completes your application, they will give you a copy and you will bring it to our City Clerk. Once we receive the application, we will add the request to our next scheduled City Council Meeting. See Council Agendas and Minutes. for details regarding dates for submitting items.  We suggest you get your application to us at least 3 weeks to 1 month before the Council Meeting.

Step 3: After the mayor and council approve your request, a letter will be sent directly to the ABC Board confirming the approval. You will then need to obtain a City of Foley business license and follow up with ABC Board to get your actual Liquor License (or Beer and Wine License).  See business license menu for other requirements.

Police (Fire) Jurisdiction of Foley

My business will be serving liquor, beer and/or wine, and my business is not in the corporate city limits of Foley but it is in the Police Jurisdiction of Foley. What is the process to obtain a City of Foley license?
All businesses located within the Police Jurisdiction that intend to sell beer, wine or liquor must have prior approval from Baldwin County Commission. Steps are as follows:

Step 1: Apply for a license to sell liquor, beer or wine at the ABC Board. The phone number for ABC Board is 251-947-2971.

Step 2: Contact the Baldwin County Commission office at 251-943-5061 to schedule a Public Hearing for approval of your request to sell liquor, beer or wine.

Step 3: After the County Commission approves your request, submit a copy of the approval to the Revenue Department. You will need to obtain a City of Foley business license. License fees for businesses located in the Police (Fire) jurisdiction are half of the usual rate. Liquor tax is also ½ of the normal rate.

Please refer to Business License page for information regarding other requirements for a business license.

DUMPSTERS

For businesses in the corporate city limits only, commercial trash dumpsters are provided through the City of Foley. Contact the Revenue Department for specific information or download the application form and email to one of the emails listed above.

FORMS

Application for Service

Monthly Rates

FAQ’s Regarding Dumpsters

To view account detail and/or pay invoices:

https://www.municipalonlinepayments.com/foleyal

***We accept credit cards and E-checks***

GARBAGE CANS AND RECYCLE BINS

For information about obtaining wheeled trash carts for smaller businesses, contact Public Works at 251-943-8897.

RECYLE DUMPSTERS, CONSTRUCTION ROLL-OFF CONTAINERS & COMPACTORS

Recycle dumpster, construction roll-off containers and compactors are no longer provided through the City of Foley. The following companies are franchised to provide these services in the City of Foley:

Alabama Container Company: 251-962-4325/800-962-1823
Armor Environmental LLC:  (251) 378-9900

Allied Waste Services: 800-752-4092
Baldwin Container Co.: 251-239-5509
Big Red Container Co.: 251-990-5047

Bin There Dump That: (251) 928-8789
Easy Haul, Inc.: 888-565-8315
Gulf Coast Containers: 251-443-7997

Hoyer Rentals LLC

K & S Container:  (251) 979-5069
Lazenby Container Company: 251-979-2382
Rock & Roll Off’s, LLC: (251) 645-2826

The Dumpster Guy: 251-270-9633

Waste Management: 251-971-1959/800-972-2631
Waste Pro: 850-474-0800

If your business is physically located at any of the following locations OR you are a vendor at an EVENT at any of the locations listed below, you will need to collect and remit Project User Fees:

1%  –  Tanger Outlet – 2601 South McKenzie Street

2%  –  OWA – OWA Boulevard

1%  –  Foley Square Phase I & II (Academy to Publix)

Tanger Project User Form

OWA Project User Form

Foley Square I Project User Form

Foley Square II Project User Form

Information regarding how to collect Project User Fees may be found here:

FAQ Regarding the Project User Fee

Vendors who participate in special events located in Foley will need to obtain a special event vendor license before the event.

Vendors who participate in special events and who have an active full rate City of Foley business license, will not need to apply for a special event license. Vendors who will participate in more than 5 (five) separate events during the calendar year, may choose to apply for a full rate business license to cover them for all special events.  ***Refunds will not be given if they do not participate in more than 5 (five) events.  We will allow credit for the events they have participated in against the full year license – if they choose to upgrade after a few events.  Example:  they participate in 3 events (paid $60 total) and they realize they have 3 more events in Foley.  We will credit the $60 toward the full rate license of $112.

The Special Event Licenses are $20 per event [event must be less than 5 (five) days].   

Previously, we did not license vendors if they were part of a City-sponsored or non-profit event; however, with the amendment all vendors will need to have a business license.  If the Event Holder is non-profit, they will not be required to obtain a business license (example:  Performing Arts Association, South Baldwin Chamber of Commerce, etc.).

If your association/entity will be holding events that are several weekends in a row for very limited time (example:  Friday nights for 2 hours) – please contact me and we will discuss licensing of the vendors.  The ordinance allows the Revenue Officer discretion with licensing.  

Below is information for vendors who participate in special events (i.e. Arts & Crafts Festival, Balloon Festival, and Mudbugs & Margaritas).  You will also see information from Baldwin County and the State of Alabama.

If the event is held in a district which Project User Fees are collected the vendor is also responsible for collecting and remitting Project User Fees. (See the tab regarding Project User Fees) These fees are only assessed if a festival is held in one of these Districts. You may find more information under the Project User Fees Tab.

City of Foley Information

Application for Taxpayer ID

SPECIAL EVENT VENDOR APPLICATION

SPECIAL EVENT CHECKLIST

Baldwin County Information

Baldwin County Vendor Sales Tax Form

Baldwin County Vendor Instruction Letter

State of Alabama

ADOR One Time Sales Tax Return

You may email the City of Foley applications to revenue@cityoffoley.org

Baldwin County Sales & Use Tax Division:  251-943-5061

https://www.baldwincountyal.gov/departments/sales-use-tax-license-inspection

State of Alabama Department of Revenue:  251-344-4737

https://revenue.alabama.gov/business-license/business-licensing/ – Business License Information

https://revenue.alabama.gov/sales-use/ – Sales & Use Tax

Secretary of State (Alabama) – Forming a Corporation, LLC, LLP – 334-242-5324

https://www.sos.alabama.gov/business-entities