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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45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) 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, organization, or other entity
engaging in the county in the business of renting or furnishing any room or rooms, lodging,
or accommodations, in any hotel, motel, inn, tourist court, or any other place in which rooms,
lodgings, or accommodations are regularly furnished for a consideration. The amount of the
taxes levied by this section shall be equal to one percent of the charge for such rooms,
lodgings, or accommodations. The taxes levied by this section shall become effective
on September 1, 1995. (c) All amounts collected within the County of Jefferson pursuant to
this section shall be allocated to the Greater Birmingham Convention and Visitors Bureau,...

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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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45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors'
destination. (a) This section relates to Jefferson County. (b) The taxes levied by
this section shall become effective, or go into effect, on June 1, 1979. (c)(1) Commencing
on June 1, 1979, in addition to all other taxes imposed by law, there is hereby levied and
shall be collected by the director of revenue as herein provided a privilege or license tax
in the amount hereinafter prescribed against every person engaging in the 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 director of revenue shall deduct
and pay to the treasury of the county one percent of the total amount of the taxes, to compensate
the county for the expenses incurred by it in collecting the taxes and in...
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45-39-244
Section 45-39-244 Levy of tax. In addition to all other taxes imposed by law, there
is hereby levied a privilege or license tax against every person engaging in Lauderdale 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, bed and breakfast, or any other place
in which rooms, lodgings, or accommodations are regularly furnished to transients for consideration.
The amount of the tax shall be equal to six percent of the charge for such rooms, lodgings,
or accommodations, including the charge for use of rental of personal property and services
furnished in the room or rooms. (Act 86-411, p. 599, §1; Act 97-614, p. 1077, §1; Act 2006-377,
p. 973, §1; Act 2010-596, p. 1341, §1.)...
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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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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic
Center Authority. (a) In addition to all other taxes imposed by law, there is hereby levied
an additional privilege or license tax in the amount hereinafter prescribed against any person,
organization, or other entity engaging in the county in the business of renting or furnishing
any room or rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or
any other place in which rooms, lodgings, or accommodations are regularly furnished for a
consideration. The amount of the taxes levied by this section shall be equal to three
percent of the charge for such rooms, lodgings, or accommodations. The taxes levied by this
section shall become effective on June 1, 2001. (b) All amounts collected within Jefferson
County pursuant to this section shall be allocated to the Birmingham-Jefferson Civic
Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...

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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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45-20-243
Section 45-20-243 Levy of tax. In Covington 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, 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 seven
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 98-658,
p. 1444, §1; Act 2009-379, p. 703, §1; Act 2015-272, §1.)...
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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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