45-23-243
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 Chapter 26, Title 40. The net proceeds from
the tax shall be distributed to the Dale County Commission, to be kept in a separate fund
or account to be used at the...
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45-10-243.20
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 Cherokee County Commission, to be
kept in a separate fund or account to be distributed by the county commission to the Cherokee
County Chamber of Commerce $1.25, the Cherokee County Park Board $.50, and the Cherokee
County Museum...
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45-32-245
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation of the
amount of the tax levied or payable hereunder the following: Charges for property sold or
services furnished which are required to be included in the tax levied by the state sales
tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period
of 30 continuous days or more. (c)(1) The taxes levied by this section, except as otherwise
provided herein, shall be due and payable to the State Department of Revenue on or before
the 20th day of the month next succeeding the month in which the tax accrues. On or before
the 20th day of each month after the effective date of the taxes every person on whom the
tax is levied by this section shall render to the Department of Revenue on a form prescribed
by the department, a true and correct statement showing the gross proceeds of...
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45-36-245
charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax authorized by this section and from the computation of
the amount of the tax levied or payable hereunder the following: Charges for property sold
or services furnished which are required to be included in the tax levied by the state sales
tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period
of 30 continuous days or more. (c)(1) The taxes authorized by this section, except
as otherwise provided herein, shall, if levied, be due and payable to the State Department
of Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month after October 1, 1987, every
person on whom the tax is levied by this section shall render to the Department of Revenue
on a form prescribed by the department, a true and correct statement showing the gross proceeds
of...
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45-26-246
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 municipality
levying a lodging tax on January 1, 2020, and in the remainder of the county outside
of the corporate limits of any municipality levying a lodging tax is equal to 15.5
percent, based on the lodging tax levied by any municipality on January 1, 2020, except
in any municipality levying a lodging tax on January 1, 2020, equal to or exceeding
15.5 percent, no additional lodging tax shall be levied. In any municipality where
the municipality levies both a lodging tax and a cooperative district assessment fee for lodging,
the lodging...
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45-5-247
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, together with any interest and penalties,
shall constitute and be secured by a lien upon the property of any person from whom the tax
is due or who is required to collect the tax....
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45-28-243
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 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. There is exempted from
the tax levied under this section any taxes on rentals or services under Division 1,
commencing with Section 40-23-1, of Article 1, Chapter
23, 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. (b) Municipal privilege
license taxes which are levied and collected by the application of a flat percentage rate
on gross sales or gross receipts from sales, and which are passed on directly by the licensee-seller
to the purchaser-consumer or user shall be excluded from gross sales or gross receipts, as
the case may be, in the...
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45-11-243
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 three 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 accommodations
supplied for a period of 30 continuous days or more in any place (c) The tax herein levied
shall be collected in a manner determined by the county commission and the net proceeds from
the tax, less a reasonable cost of collection, shall be paid into the Chilton County General
Fund to be expended as are other county funds. (Act 2003-269, p. 636, §§1-3; Act
2004-61, p. 76, §1.)...
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45-45-246
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 continuous days or more in any place. (b) 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 reasonable cost of collection, from the tax shall
be paid into the county treasury to be distributed by the county commission to the U.S. Space
and Rocket Center Foundation for...
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45-30-242
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) on 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, of Article 1 of Chapter 23
of Title 40. The tax shall not apply to tourist camps, tourist cabins, campgrounds,
or to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more
in any place. (c) The tax authorized to be levied shall be collected in the same manner as
the state lodgings tax as provided in Chapter 26, Title 40, and the net
proceeds from the tax shall be paid to the Franklin County Chamber of Commerce to be expended
exclusively for the promotion of tourism...
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