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45-39-221.10
may engage. The tourism board shall not be obligated to pay or allow any fees, taxes, or costs
to the judge of probate of any county in respect of the recording of any document. Further,
the gross proceeds of the sale of any property used in the construction and equipment of any
properties for the tourism board, regardless of whether such sale is to the tourism board
or to any contractor or agent thereof, shall be exempt from the sales tax imposed by Article
1, commencing with Section 40-23-1, of Chapter 23
of 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 such sale by the state or by the county,
any municipality, or any other political subdivision or instrumentality of any thereof; and
any property used in the construction and equipment of any property for the tourism board,
regardless of whether such property has been purchased by the tourism board or by any contractor
or agent thereof, shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-221.10.htm - 2K - Match Info - Similar pages
45-13-243
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 four percent of the charge on each 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 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 treasury to be used exclusively for the promotion of tourism and economic development.
(Act 2004-264, p. 365, §§1-3;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-243.htm - 1K - Match Info - Similar pages
45-16-243
Section 45-16-243 Levy of tax authorized. In addition to all other taxes of every kind
now imposed by law, the Coffee County Commission may levy a privilege or license tax upon
every person, firm, or corporation engaging in the business of renting or furnishing any room
or rooms, lodging, or accommodations to a transient 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. The amount of the tax shall be equal to four
percent of the charge for the rooms, lodgings, or accommodations, including the charge for
use or rental of personal property and services furnished in the room. There is exempted from
the tax authorized to be levied under this part any rentals or services taxed under Article
1, Chapter 23, Title 40. (Act 2019-171,
§2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-243.htm - 1K - Match Info - Similar pages
45-17-243
or account created pursuant to Section 45-17-91.23, the moneys in which
may be lawfully expended, by either or both the committee and the authority, for purposes
authorized, or to be authorized, in Part 2 (commencing with Section 45-17-91.20)
of Article 9. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT OF REVENUE. The
Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes imposed by the state
sales tax statutes. (10) 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. (11) STATE USE TAX. The tax or taxes imposed by the state use tax statutes.
(12) STATE USE TAX STATUTES. Article 2 of Chapter 23 of Title
40, including all other statutes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.htm - 3K - Match Info - Similar pages
45-19-242
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 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 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 treasury to be allocated to the Coosa County General
Fund. (Act 2002-334, p. 903, §§1-3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-242.htm - 1K - Match Info - Similar pages
45-41-244.50
last day of each March, June, September, and December. (10) REGISTERED SELLER. The person
registered with the State Department of Revenue pursuant to the state use tax statutes or
licensed under the state sales tax statutes. (11) STATE. The State of Alabama.
(12) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (13)
STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (14) STATE
SALES TAX STATUTES. Division 1, commencing with Section 40-23-1,
of Article 1 of Chapter 23 of Title 40, as amended,
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. (15) STATE USE TAX. The tax or taxes imposed
by the state use tax statutes. (16) STATE USE TAX STATUTES. Article 2, commencing
with Section 40-23-60, of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.50.htm - 3K - Match Info - Similar pages
45-47-246
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 seven 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 part any rentals or services taxed under
Division 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 one place. (b) The tax levied under this section shall be collected
in the same manner as the state lodgings tax as provided in Chapter 26 of Title
40, and the net proceeds, less a reasonable cost of collection not to exceed five percent,
from the tax shall be paid into the county general fund to be distributed for the construction,
operation,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-246.htm - 1K - Match Info - Similar pages
45-5-247
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. The amount of
the tax shall be equal to four percent of the charge for the rooms, lodgings, or accommodations,
including the charge for use or rental of personal property and services furnished in the
room. There is exempted from the tax authorized to be levied under this section any rentals
or services taxed under Article 1 of Chapter 23 of Title
40. (b) The tax authorized to be levied by this section shall be collected by Blount
County in the same manner and subject to the same exemptions as the state lodging tax as provided
in Chapter 26 of Title 40. The tax levied pursuant to subsection (a)
shall constitute a debt due the county. The tax, together with any interest and penalties,
shall constitute and be secured by a lien upon the property of any person from whom the tax
is due or who is required to collect the tax....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-247.htm - 2K - Match Info - Similar pages
45-9-243.20
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 four 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 rental or services taxed under
Division 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 treasury to be allocated as follows: (1) Sixty percent to develop and administer
a tourism and community development...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.20.htm - 1K - Match Info - Similar pages
40-21-103
or other consumption of utility services in the State of Alabama is hereby specifically excluded
from the tax herein levied: (1) Whenever the State of Alabama is prohibited from taxing
such storage, use, or consumption under the Constitution or laws of the United States of America
or the Constitution of the State of Alabama; (2) Whenever any tax relating to the sale, use,
storage, or consumption of said utility services shall be levied under the provisions of Article
2 of Chapter 23 of this title, or under the provisions of Sections 40-23-1
through 40-23-36 or the Alabama Transaction Tax Act of 1992 if enacted
into law; (3) Whenever the purchase of said utility services shall have been at a wholesale
sale; (4) Whenever electricity, natural gas, or domestic water shall have been used or consumed
directly in or for the production, generation, processing, storage, delivery, or transmission
of electricity, natural gas, or domestic water; (5) Whenever electricity purchased for storage,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-103.htm - 2K - Match Info - Similar pages
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