45-11-244.01
CORPORATION. The Chilton County Health Care Authority, or any successor thereto, or any other
public corporation heretofore or hereafter organized for hospital purposes in the county under
any general law heretofore or hereafter enacted by the Legislature. (5) STATE. The State of
Alabama. (6) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (7) STATE
SALES TAX. The tax or taxes imposed by the state sales tax statutes. (8) STATE SALES TAX STATUTES.
Division 1 of Article 1 of Chapter 23 of Title 40,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly
apply to, or purport to affect, the administration of Division 1 and the incidence
and collection of the taxes imposed therein. (9) STATE USE TAX. The tax or taxes imposed by
the state use tax statutes. (10) STATE USE TAX STATUTES. Article 2 of Chapter
23 of Title 40, including all other statutes...
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45-28-243
motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration, in an amount of two percent of
the charge for such room, rooms, lodgings, or accommodations, including the charge for use
or rental of personal property and services furnished in such room. There is exempted from
the tax levied under this section any taxes on rentals or services under Division 1,
commencing with Section 40-23-1, of Article 1, Chapter
23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place. (b) Municipal privilege
license taxes which are levied and collected by the application of a flat percentage rate
on gross sales or gross receipts from sales, and which are passed on directly by the licensee-seller
to the purchaser-consumer or user shall be excluded from gross sales or gross receipts, as
the case may be, in the...
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45-35-243
cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished
to transients for a consideration, in an amount of six percent of the charge for the room,
rooms, lodgings, or accommodations, including the charge for use or rental of personal property
and services furnished in the room; provided, however, that there is exempted from the tax
authorized to be levied under this section any rentals or services taxed under Division 1,
commencing with Section 40-23-1, Article 1, Chapter
23, Title 40. This tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any one place. (c) The tax authorized
to be levied shall be collected as provided by the Houston County Commission. (d) The six
percent tax collected pursuant to this section shall be distributed in the following manner:
(1) Tax collected within the corporate limits of any town or municipality or within
any cooperative district established under...
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45-43-245
or corporation engaging in the business of renting or furnishing any room or rooms, lodging,
or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or
any other place in which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration, in an amount of six percent of the cost of the room, rooms, lodgings,
or accommodations; provided, however, that there is exempted from the tax levied under this
section any rentals or services taxed under Division 1, commencing with Section 40-23-1,
of Article 1 of Chapter 23 of Title 40. The tax
shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous
days or more in any place. (c) The tax herein levied shall be collected in the same manner
as the state lodgings tax as provided in Chapter 26, Title 40, and the
net proceeds, less a reasonable cost of collection, from the tax shall be paid into the county
general fund. (Act 2009-736, p. 2201, §§ 1-3.)...
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45-30-242
or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration, in an amount of one dollar ($1) on the charge for the room, rooms,
lodgings, or accommodations, including the charge for use or rental of personal property and
services furnished in the room; provided, however, that there is exempted from the tax authorized
to be levied under this section any rentals or services taxed under Division 1, commencing
with Section 40-23-1, of Article 1 of Chapter 23
of Title 40. The tax shall not apply to tourist camps, tourist cabins, campgrounds,
or to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more
in any place. (c) The tax authorized to be levied shall be collected in the same manner as
the state lodgings tax as provided in Chapter 26, Title 40, and the net
proceeds from the tax shall be paid to the Franklin County Chamber of Commerce to be expended
exclusively for the promotion of tourism...
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45-36-245.01
cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished
to transients for a consideration, in an amount of one dollar ($1) per room per night
for the rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in the room; provided, however, that there is exempted from
the tax levied under this section any rentals or services taxed under Division 1, commencing
with Section 40-23-1, of Article 1 of Chapter 23
of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied
for a period of 30 continuous days or more in any place. (c) The tax herein levied shall be
collected in the same manner as the state lodgings tax as provided in Chapter 26, Title
40, and the net proceeds, less a reasonable cost of collection, from the tax shall
be paid into the Jackson County General Fund and from there transferred to the Greater Jackson
County Chamber of Commerce, Jackson County...
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45-44-243
inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration, in an amount of five percent of
the charge for the room, rooms, lodgings, or accommodations, including the charge for use
or rental of personal property and services furnished in the room; provided, however, that
there is exempted from the tax levied under this section any rentals or services taxed under
Division 1, commencing with Section 40-23-1, of Article
1 of Chapter 23 of Title 40. The tax shall not apply to
rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in
any place. (c) The tax herein levied shall be collected in the same manner as the state lodgings
tax as provided in Chapter 26, Title 40, and the net proceeds, less a
reasonable cost of collection, from the tax shall be paid into the Macon County General Fund
to be expended as are other county funds. (Act 2006-351, p. 926, §§ 1-3.)...

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45-45-246
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount of one percent of the charge for
the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in the room; provided, however, that there is exempted from
the tax levied under this section any rentals or services taxed under Division 1, commencing
with Section 40-23-1, of Article 1 of Chapter 23
of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied
for a period of 30 continuous days or more in any place. (b) The tax herein levied shall be
collected in the same manner as the state lodgings tax as provided in Chapter 26, Title
40, and the net proceeds, less a reasonable cost of collection, from the tax shall
be paid into the county treasury to be distributed by the county commission to the U.S. Space
and Rocket Center Foundation for...
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11-101A-21
to pay or allow any fees, taxes, or costs to the judge of probate of any county in respect
of its incorporation, the amendment of its certificate of incorporation, or the recording
of any document. The gross proceeds of the sale of any property used in the construction and
equipment of any project for an authority, regardless of whether the sale is to the authority
or any contractor or agent thereof, shall be exempt from the sales tax imposed by Article
1 (commencing with Section 40-23-1), Chapter 23,
Title 40, and from all other sales and similar excise taxes now or hereafter
levied on or with respect to the gross proceeds of any sale by the state or any county, municipality,
or other political subdivision or instrumentality thereof. Any property used in the construction
and equipment of any project for an authority, regardless of whether the property has been
purchased by the authority or any contractor or agent thereof, shall be exempt from the use
tax imposed by Article 2...
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16-16A-7
the Authority under this chapter or any prior act that may be outstanding at the time
of the delivery of the respective series of the Bonds authorized herein. (3) To the extent
and to the extent only that the revenues appropriated in the foregoing subdivisions (1)
and (2) of this subsection may not be sufficient to pay at their respective maturities the
principal of, premium, if any, and interest on the Bonds, the residue of the receipts from
the excise tax, "the sales tax," levied by Title 40, Chapter
23, Article 1, Division 1, as amended, "Article 1,"
after there shall have been taken from the residue the amounts appropriated for other educational
purposes in Section 40-23-35, which residue constitutes that portion of the
receipts from the sales tax that is now required by law to be paid into the Trust Fund, and
after there shall have been taken from the residue amounts sufficient to meet all prior charges
on the residue including such amounts as may be necessary to pay at their...
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