45-26-246.05
Section 45-26-246.05 Disposition of funds. Except as otherwise provided in this part,
the balance of the proceeds from the tax levied by this part shall be deposited into the Elmore
County Lodging Fund. The net proceeds from the tax collected outside of the municipalities
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...
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45-36-243.02
Section 45-36-243.02 Statement of sales and withdrawals. On or before the 20th day of
each month after any tax shall have been levied under authority of this part, every person
upon whom the excise tax is levied shall render to the County Commission of Jackson County
on forms prescribed by such county commission a true and correct statement of all sales and
withdrawals of gasoline and motor fuel as herein defined made by him, her, or them during
the next preceding month, liable for payment of the excise tax imposed pursuant to this part,
and shall furnish to the county commission such additional information as such county commission
may require upon blanks to be formulated and furnished by the county commission, and at the
time of making such report shall pay to the county commission an amount of money equal to
the excise tax levied under this part. The statement herein required to be made by the distributor,
storer, or retail dealer shall be sworn to before some officer authorized to...
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45-39-244.06
Section 45-39-244.06 Disposition of funds. (a) The Alabama Department of Revenue shall
distribute the net proceeds of the lodging tax as follows: (1) Seventy-five percent of the
net proceeds of the lodging tax shall be distributed to the Florence/Lauderdale Tourism Board.
(2) Twenty-five percent of the proceeds shall be distributed to the municipality where the
lodging accommodation, room, hotel, motel, inn, bed and breakfast, or any other business is
located including lodging located in the planning jurisdiction of the municipality. The proceeds
shall be used by the municipality for the promotion of tourism, recreation, and conventions.
(b) There is established a tourism board in Lauderdale County consisting of the following
members to be appointed as follows: (1) Two members appointed by the Lauderdale County Commission
for a term of four years. (2) Two members appointed by the City of Florence governing body
for a term of three years. (3) One member appointed jointly by the...
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45-22-242.11
Section 45-22-242.11 Charge for collection. The State Department of Revenue shall charge
Cullman County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State Department of Revenue. On or before the first day of each
successive month, commencing with the month following the month in which the department makes
the first collections under this part, the commissioner...
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45-22-242.12
Section 45-22-242.12 Charge for collection. The State Department of Revenue shall charge
Cullman County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State Department of Revenue. On or before the first day of each
successive month, commencing with the month following the month in which the department makes
the first collections under this part, the commissioner...
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45-36-243.04
Section 45-36-243.04 Report of business address. Within 30 days after any tax shall
have been levied under authority of this part every distributor, storer, or retail dealer
engaged in the sale or withdrawal of gasoline or motor fuel, as herein defined, in Jackson
County shall make a report on blanks furnished under Section 45-36-243.01 to the county
commission of such county, showing the place and post office address at which he or she is
engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel,
as herein defined, within Jackson County, which information shall be entered by the county
commission of the county on a book kept for that purpose, and should such distributor, storer,
or retail dealer move his or her place of business from one business address to another such
distributor, storer, or retail dealer shall within 30 days thereafter notify the county commission
of such removal, giving the former place and post office address and also the place...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, 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 or continuing in the county in the business of leasing or renting any passenger automotive
vehicle, the duration of the lease being not more than one year. The amount of the taxes levied
by this section shall be equal to three percent of the gross proceeds derived by the
lessor from the lease or rental of such passenger automotive vehicle for not more than one
year. The taxes levied by this section shall become effective September 1, 2001. (b)
All amounts collected 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 used for the support of the operation of the authority, including, but not limited to,...

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45-39-221
Section 45-39-221 Definitions. (a) The following words and phrases used in this part,
and others evidently intended as the equivalent thereof, in the absence of clear implication
herein otherwise, shall be given the following respective interpretations herein: (1) AUTHORIZING
RESOLUTION. The resolution adopted by the governing body of the City of Florence or the county,
in accordance with this part, that authorizes the organization of the tourism board. (2) BOARD.
The board of directors of the tourism board. (3) CODE. This code and all amendments thereto
and, with respect to any particular title, chapter, article, division, section, or
other portion thereof, any act of the Legislature or other code preceding such portion of
this code or subsequently replacing the same. (4) COUNTY. Lauderdale County, Alabama. (5)
COUNTY LODGING TAX. That certain tax levied pursuant to Part 5, commencing with Section
45-39-244, of Article 24 of this chapter. (6) DIRECTOR. A member of the board. (7)...
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45-36-252.06
Section 45-36-252.06 Bonds of the authority; obligations. (a) In addition to all other
powers now or hereafter granted by law, the authority shall have the following powers, together
with all powers incidental thereto or necessary to the discharge thereof in corporate form:
(1) To sell and issue bonds of the authority in order to provide funds for any corporate function,
use, or purpose, any such bonds to be payable solely out of one or more of the following:
a. Any or all proceeds or receipts from the privilege, license, or excise tax levied on the
sale, distribution, storage, use, or consumption of tobacco and certain tobacco products in
Jackson County by Section 45-36-247. b. Any or all proceeds from any tax received by
the Jackson County Commission which are required by law to be deposited to the credit of the
Jackson County Water Authority. c. The revenues derived from any water, sewer, or garbage
system or facility of the authority. (2) To pledge for payment of any bonds issued...
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45-2-243.27
Section 45-2-243.27 Payment and collection of tax. (a) The taxes levied by this subpart,
except as otherwise provided, shall be due and payable to the 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 subpart shall render to the Department of Revenue on a form prescribed
by the department, a true and correct statement showing the gross proceeds of the business
subject to the tax for the then preceding month, together with other information as the department
demands and requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the department the amount of taxes shown due. A person subject to the tax who conducts
business on a credit basis may defer reporting and paying the tax until after the person has
received payment of the items, articles, or accommodations...
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