45-10-243
Section 45-10-243 Lodging tax levied. In Cherokee 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 county engaging in the business of renting or furnishing a
room or rooms, lodgings, or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or accommodations provided by any bed and breakfast establishment or
another place in which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration. The amount of the tax shall be equal to five percent of the charge for
the rooms, lodgings, or accommodations, including the charge for use of rental or personal
property and services furnished in the room or rooms. (Act 97-604, p. 1064, §1; Act 99-414,
p. 736, §1; Act 2000-464, p. 864, §1.)...
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45-15-241
Section 45-15-241 Lodging tax levied. In Cleburne 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 county engaging in the business of renting or furnishing a
room or rooms or lodgings, or accommodations to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to six percent
of the charge for the rooms or lodgings, or accommodations including the charge for use of
rental of personal property and services furnished in the room or rooms within Cleburne County
and three percent of the charge within the city limits of Heflin. (Act 2001-387, p. 494, §1.)...

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45-3A-51
Section 45-3A-51 Renting or furnishing rooms, lodging or accommodations. There is hereby
levied in the City of Eufaula, in addition to all other taxes now imposed by law, a privilege
or license tax, paralleling, at lower rate, the state tax on the businesses of renting rooms,
lodging or accommodations to transients as provided for in Chapter 26, Title 40, as heretofore
or hereafter amended or supplemented, hereinafter referred to as state lodging tax, in the
manner and at the rate hereinafter prescribed. Upon every person, firm, 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,...
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40-26-1
Section 40-26-1 Tax imposed; exemptions; definitions. (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, marine slip, place or space for tent camping, place or space provided
for a motor home, travel trailer, self-propelled camper or house car, truck camper, or similar
recreational vehicle commonly known as a R.V., or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, in any county
which is located in the geographic region comprising the Alabama mountain lakes area, those
being Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence,
Limestone, Madison, Marion, Marshall, Morgan, and Winston, in an amount to be...
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45-22-242
Section 45-22-242 Levy of tax. (a) There is levied in Cullman County, in addition to
all other taxes now imposed by law, a privilege or license tax, paralleling the state tax
on businesses renting rooms, lodging, or accommodations to transients provided for in Sections
40-26-1 to 40-26-21, inclusive, hereinafter referred to as state lodging tax, in the 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...
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45-40-244
Section 45-40-244 Levy of tax. (a) In addition to all other taxes now imposed by law,
there is hereby levied in Lawrence County a privilege or license tax of three percent on the
business of renting rooms, lodging, or accommodations to transients as provided for in Chapter
26 of Title 40, as heretofore or hereafter amended or supplemented, hereinafter referred to
as the state lodging tax, in the manner and at the rate hereinafter prescribed. (b) Upon every
person, corporation, partnership, firm, limited liability company, association, proprietorship,
or other entity engaged in or continuing within the county the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, bed
and breakfast facility, tourist camp, tourist cabin, tourist court, or any other place in
which rooms, lodging, or accommodations are rented or furnished to transients for a consideration,
a privilege or license tax is hereby levied in an amount to be...
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45-8-241.20
Section 45-8-241.20 Levy of tax; exemptions or exclusions. (a) There is hereby levied
in Calhoun County, in addition to all other taxes now imposed by law, a privilege or license
tax, paralleling, at lower rate, the state tax on the businesses of renting rooms, lodging,
or accommodations to transients as provided for in Title 40, Chapter 26, hereinafter referred
to a state lodging tax, in the manner and at the rate hereinafter prescribed. (b) Upon every
person, firm, or corporation engaging in Calhoun 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, 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...
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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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45-2-243.25
Section 45-2-243.25 Privilege or license tax on lodging. In addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount prescribed against
every person within the defined lodging tax district 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, tourist court, or another 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 of rental of personal property and services furnished in the room or rooms.
(Act 93-706, p. 1352, §6.)...
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