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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40-12-40
Section 40-12-40 Who must procure state and county licenses. Every person, firm, company, corporation
or association, receiver or trustee, but not a governmental subdivision, engaged in any business,
vocation, occupation, calling, or profession herein enumerated or who shall exercise any privilege
hereinafter described for which a license or privilege tax is required shall first procure
a state license, and a county license when so required, and shall pay for the same or shall
pay for the exercise of such privilege the amounts hereinafter provided, and comply with all
other provisions of this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §450.)...

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40-12-71
Section 40-12-71 Certified public accountants. (a) In lieu of any other privilege license fees
levied under the revenue laws of the State of Alabama, each person who holds a certificate
as a certified public accountant and who is a resident of the State of Alabama and who is
engaged in the practice of public accounting in the State of Alabama shall pay an annual license
fee of $25, but no license fee shall be paid to the county. Such license shall be obtained
from the probate judge or licensing agency in the county where the business of a certified
public accountant is located and shall be due and delinquent as provided by Section 40-12-26.
All money paid into the treasury for license under this section shall be deposited in the
State Treasury to the credit of the Alabama State Board of Public Accountancy and shall constitute
a separate fund to be disbursed as provided in subsection (b) of this section. (b) The fund
provided by subsection (a) of this section shall be used by the...
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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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45-35-243
Section 45-35-243 Levy and collection; disposition of funds. (a) This section shall only be
applicable to portions of Houston County outside the corporate limits of the City of Dothan.
(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 authorized to be levied under this section any
rentals or services taxed under Division 1, commencing with Section...
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45-41-242
Section 45-41-242 Levy of tax. In addition to all other taxes imposed by law, there is hereby
levied a privilege or license tax in the amount hereinafter prescribed against every person
engaging in Lee County in the business of renting or furnishing any room or rooms, lodging,
or accommodations, to any transient in any hotel, motel, inn, tourist court, 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 such
rooms, lodgings, or accommodations, including the charge for use of rental of personal property
and services furnished in such room or rooms. (Act 88-823, 1st Sp. Sess., p. 262, §1.)...

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45-48-244
Section 45-48-244 Levy of tax. In addition to all other taxes imposed by law, there is hereby
levied a privilege or license tax in the amount hereinafter prescribed against every person
engaging in Marshall County in the business of renting or furnishing any room or rooms, lodging,
or accommodations, to any transient in any hotel, motel, inn, tourist court, 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 one percent of the charge for such
rooms, lodgings, or accommodations, including the charge for use of rental of personal property
and services furnished in such room or rooms. (Act 82-405, p. 615, § 1.)...
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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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45-13-41
Section 45-13-41 License requirements; operation of massage parlor; unlawful activities; violations.
(a) The provisions of this section shall apply to all counties having a population of not
less than 26,000 nor more than 26,800 inhabitants according to the 1970 or any subsequent
federal decennial census. (b) The following words and terms as used in this section shall,
unless the context requires a different meaning, have the meanings respectively ascribed to
them by this section: (1) The term "massage parlor" shall mean any establishment,
building, room, or place other than a regularly licensed hospital, medical clinic, nursing
home, or dispensary, the offices of a physician, a surgeon, or an osteopath, where non-medical,
non-surgical, non-osteopathic, and non-chiropractic manipulative exercises, massages, or procedures
are practiced upon the human body, or any part thereof, for other than cosmetic or beautifying
purposes, with or without the use of mechanical or other devices, by...
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45-3A-30
Section 45-3A-30 Renting or furnishing rooms, lodging, or accommodations; bed and breakfast
establishments. In the City of Clayton in Barbour County, in addition to all other taxes imposed
by law, there is levied a privilege or license tax in the amount herein prescribed against
every person within the city engaging in the business of renting or furnishing a room or rooms,
lodging or accommodations, to a transient in a hotel, motel, inn, condominium, house, any
bed and breakfast establishment, tourist court, or another place in which rooms, lodgings,
or to accommodations which are regularly furnished to transients for a consideration. A bed
and breakfast establishment, for purposes of this part, means an establishment recognized
as such by the bylaws of the Bed and Breakfast Association of Alabama. 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 of rental of personal property and services...
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