45-35-243
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 40-23-1, Article 1, Chapter
23, Title 40. This tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any one place. (c) The tax authorized
to be levied shall be collected as provided by the Houston County Commission. (d) The six
percent tax collected pursuant to this section shall be distributed in the following manner:
(1) Tax collected within the corporate limits of any town or municipality or within
any cooperative district established under...
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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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45-19-242
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 accommodations
supplied for a period of 30 continuous days or more in any place. (c) 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 allocated to the Coosa County General
Fund. (Act 2002-334, p. 903, §§1-3.)...
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45-25-243
of Fort Payne. (b)(l) There are exempted from the tax levied by this section, and from the
computation of the amount of the tax levied or payable all of 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 pursuant to the exemption provision of Alabama's Transient
Occupancy Tax, Section 40-26-1. A subsequent amendment or change to the Alabama
Transient Occupancy Tax shall also have the effect of similarly changing the exemption provision
of this section. (2) Notwithstanding the provisions of this subsection, the tax shall not
apply to the rental of living accommodations which are intended primarily for rental to persons
as their principal or permanent place of residence. (c)(l) The tax levied by this section
except as otherwise provided, shall be due and payable to the...
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45-9-243.20
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 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 rental 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 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 allocated as follows: (1) Sixty percent to develop and administer
a tourism and community development...
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45-16-243.02
Section 45-16-243.02 Disposition of funds. The proceeds from the tax collected pursuant
to this part shall be distributed as follows: (1) One-half of the proceeds collected
within the corporate limits of the City of Enterprise shall be distributed to the City of
Enterprise. The proceeds distributed to the City of Enterprise shall be held in a separate
fund or account and used for the promotion of tourism and economic development and related
costs as determined by the City Council of the City of Enterprise. (2) One-half of the proceeds
collected within the corporate limits of any other municipality shall be distributed to the
municipality for the promotion of tourism and economic development and related costs in the
municipality. (3) One-half of the proceeds collected within the corporate limits of any municipality
and all proceeds from the tax collected in the unincorporated areas of the county shall be
deposited in the Coffee County General Fund to be used for the promotion of tourism...
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45-3A-51.12
Section 45-3A-51.12 Disposition of funds. All state, local and municipal laws
or ordinances to the contrary notwithstanding, the proceeds of the tax levied herein as well
as the proceeds of any municipal taxes levied, including any levy collected by the Department
of Revenue, in the City of Eufaula as of June 1, 1996, on businesses of renting
rooms, lodging or accommodations to transients within the City of Eufaula shall be distributed,
after deduction of cost of collection, 60 percent of the combined total to the Eufaula-Barbour
County Chamber of Commerce, for the public purpose of promoting tourism and economic development
and 40 percent of the combined total to the Eufaula City General Fund. (Act 96-620,
p. 986, §13.)...
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35-8B-1
shall be subject to a tax levied by the county on any sale at the same rate as the tax on any
sale of the same alcoholic beverage in the largest municipality in the county in which the
district is established and shall be distributed to the county. (r) If a community development
district is located in any county, including within any wet or dry municipality located within
the county, the county shall participate in the distribution of taxes and license fees pursuant
to Chapters 3 and 3A of Title 28. (s) Any alcohol revenues received by a county under
Act 2007-417 shall offset in an equal amount any T.V.A. in-lieu-of-taxes payments received
by the county. Any T.V.A. in-lieu-of-taxes payments replaced by alcohol revenues under this
subsection shall be distributed to T.V.A.-served counties. (t) If a community development
district established prior to June 1, 2014, becomes a new municipality pursuant
to Sections 11-41-1 and 11-41-2, the section
requiring a vote of the residents of the...
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45-13-243
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 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 used exclusively for the promotion of tourism and economic development.
(Act 2004-264, p. 365, §§1-3;...
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45-26-246.05
shall be used by the county for economic development purposes. Sixty-seven percent of the remaining
funds in the lodging fund shall be used by the county for economic development purposes. Thirty-three
percent of the remaining funds in the lodging fund shall be distributed to the municipalities
on an equal basis where the lodging tax was collected to be used by the municipality for economic
development purposes pursuant to an agreement with Elmore County. If Elmore County and any
municipality fail to agree on the use of the funds by the municipality, that portion shall
revert to the lodging fund for appropriation by the county for economic development purposes.
All of the net proceeds from any room fees shall be deposited in the Elmore County Lodging
Fund to be used by the county for economic development purposes. All funds in the Elmore County
Lodging Fund shall be used for economic development purposes as determined by the Elmore County
Commission. (Act 2020-178, §6.)...
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