45-35-243
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 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)...
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45-44-243
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, 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,...
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45-47-246
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 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...
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45-5-247
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 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,...
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45-9-243.20
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 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...
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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.)...
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45-22-242
manner and at the rate hereinafter prescribed. (b) Upon every person, firm, or corporation
engaging in Cullman County 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 to be determined by the application of the rate 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. There is
exempted from the tax levied under this part any rentals or services taxed under the state
sales tax provided for in 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. (Acts
1973, No. 161, p. 202, §1; Act 83-778, p. 1426, §1; Act 92-279, p. 655, §1.)...
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45-23-243
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 two 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, Chapter 23, Title 40. Any room, rooms, lodging, or accommodations does
not include recreational vehicles or campgrounds. (c) The tax authorized to be levied by this
act shall be collected in the same manner and, except as otherwise provided in this section,
subject to the same exemptions as the state lodging tax as provided in...
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45-3A-51
or corporation engaging in the City of Eufaula 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 to be determined by the application
of the rate 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. Provided, however, there is exempted from the tax levied under this part any
rentals or services taxed under the provisions of the Alabama Sales Tax Act, Act 100, of the
Second Special Session of the 1959 Legislature, Acts 1959, p. 298, as amended or as may hereafter
be amended. The tax shall not apply to rooms, lodgings or accommodations supplied for a period
of 30 continuous days or more in any place. (Act 96-620, p. 986, §1.)...
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45-8-241.20
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, a privilege or
license tax is hereby levied in an amount to be determined by the application of the rate
of one 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.
Provided, however, there is exempted from the tax levied under the provisions of this subpart
any rentals or services taxed under the provisions of the Alabama sales tax act, provided
for in Title 40, Chapter 23. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place. All hotels, motels, or like
lodging accommodations with 30 or less rooms are specifically excluded from the...
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