45-43-245
Section 45-43-245 Levy and collection of tax. (a) This section shall be applicable
only to Lowndes County. (b) There is levied and imposed, in addition to all other taxes of
every kind now imposed by law, 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 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...
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45-44-243
Section 45-44-243 Levy and collection; disposition of funds. (a) This section
shall be applicable only to Macon County. (b) There is levied and imposed, in addition to
all other taxes of every kind now imposed by law, 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 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 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,...
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45-45-246
Section 45-45-246 Levy and collection; disposition of funds. (a) There is levied and
imposed, in addition to all other taxes of every kind now imposed by law, 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 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 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...
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45-47-246
Section 45-47-246 Levy and collection of tax. (a) There is levied and imposed, in addition
to all other taxes of every kind now imposed by law, 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 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 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...
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45-9-243.20
Section 45-9-243.20 Privilege or license tax. (a) This section shall be applicable
only to Chamber County. (b) There is levied and imposed, in addition to all other taxes of
every kind now imposed by law, 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 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 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...
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45-11-243
Section 45-11-243 Levy of tax; disposition of funds. (a) This section shall be
applicable only to Chilton County. (b) There is levied and imposed, in addition to all other
taxes of every kind now imposed by law, 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 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 three 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...
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45-13-243
Section 45-13-243 Levy of tax; promotion of tourism and economic development. (a) This
section shall be applicable only to Clarke County. (b) There is levied and imposed,
in addition to all other taxes of every kind now imposed by law, 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 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...
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45-19-241
Section 45-19-241 Annual licensure or privilege fee. (a) This part shall apply only
to Coosa County, Alabama. (b) As used in this section, the following words and terms
shall have the meanings ascribed to them as follows: (1) BUSINESS. All activities engaged
in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or
advantage, either direct, or indirect to the person. (2) LICENSE OR PRIVILEGE FEE. Any fee
levied or imposed by this section and shall not include, or be in lieu of, any sales
or use tax. (3) PERSON. Any natural person, partnership, corporation, firm, association, trust,
estate, or other entity. (c) The purpose and intent of this section is both to equalize
the burden of taxation by authorizing the county to impose a license or privilege fee upon
persons now engaging in certain business that are not paying any license fee or tax to either
the state or county for the privilege, and to generate additional revenue for the county by
imposing an...
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45-19-242
Section 45-19-242 Levy of tax; promotion of tourism and economic development. (a) This
section shall be applicable only to Coosa County. (b) There is levied and imposed,
in addition to all other taxes of every kind now imposed by law, 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 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...
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45-30-242
Section 45-30-242 Levy of tax; collection and disposition. (a) This section shall
be applicable only to Franklin County. (b) The county commission is authorized to levy, in
addition to all other taxes of every kind now imposed by law, 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 transients in any hotel, motel, inn, 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...
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