45-36-245.01
Section 45-36-245.01 Additional lodging tax. (a) This section shall be applicable only to Jackson
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 cabin, 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) per room per night for the 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...
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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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45-23-243
Section 45-23-243 Lodging tax levied. (a) This section shall only apply in Dale County. (b)
In addition to all other taxes of every kind now imposed by law, the Dale 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 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)...
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45-26-246
Section 45-26-246 Levy of tax. In addition to all other taxes imposed by law, the Elmore County
Commission may levy a privilege or license tax in the amount prescribed in this section against
every person within the county 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 a 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 within Elmore County
equal to a percent in the corporate limits of each municipality levying a lodging tax and
a percent in the remainder of the county outside of the corporate limits of any municipality
levying a lodging tax so that the total lodging tax levied in each...
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45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every kind now
imposed by law, the Blount 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 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...
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40-12-223
Section 40-12-223 Exemptions. There are exempted from the computation of the amount of the
tax levied, assessed or payable under this article the following: (1) The gross proceeds accruing
from the leasing or rental of a film or films to a lessee who charges, or proposes to charge,
admission for viewing the said film or films; (2) The gross proceeds accruing from any charge
in respect to the use of docks or docking facilities furnished for boats or other craft operated
on waterways; (3) The gross proceeds accruing from any charge made by a landlord to a tenant
in respect of the leasing or furnishing of tangible personal property to be used on the premises
of real property leased by the same landlord to the same tenant for use as a residence or
dwelling place, including mobile homes; (4) The gross proceeds accruing from the leasing or
rental of tangible personal property to a lessee who acquires possession of the said property
for the purpose of leasing or renting to another the same...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) 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 such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
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45-10-243.20
Section 45-10-243.20 Additional lodging tax levied. (a) In addition to all other taxes of every
kind now imposed by law, the Cherokee 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 two dollars ($2)
for each room, lodging, or accommodation. 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. (b) The tax authorized to be levied by this section shall be collected in the same manner
and, subject to the same exemptions as any lodging tax otherwise levied by local law in the
county. The net proceeds from the tax shall be distributed to the...
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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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45-13-243
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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