45-18-242
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, lodgings, or accommodations are rented or furnished to transients
for a consideration, a privilege or license tax is levied in an amount to be determined by
application of the rate of four percent of the charge for such room or rooms, lodging, or
accommodation, including any charge for use or rental of personal property and services
furnished in such room. Provided, however, there is exempted from the tax levied under this
part any rentals or services taxed under the Alabama Sales Tax Act, provided for in 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. (Act 98-657, p. 1440, §1.)...
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45-3A-51
or corporation engaging in the City of Eufaula 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 to be determined by the application
of the rate 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. Provided, however, there is exempted from the tax levied under this part any
rentals or services taxed under the provisions of the Alabama Sales Tax Act, Act 100, of the
Second Special Session of the 1959 Legislature, Acts 1959, p. 298, as amended or as may hereafter
be amended. The tax shall not apply to rooms, lodgings or accommodations supplied for a period
of 30 continuous days or more in any place. (Act 96-620, p. 986, §1.)...
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45-8-241.20
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 for use or rental of personal property and services furnished in such room.
Provided, however, there is exempted from the tax levied under the provisions of this subpart
any rentals or services taxed under the provisions of the Alabama sales tax act, provided
for in Title 40, Chapter 23. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place. All hotels, motels, or like
lodging accommodations with 30 or less rooms are specifically excluded from the...
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45-22-242
manner and at the rate hereinafter prescribed. (b) Upon every person, firm, or corporation
engaging in Cullman 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, in an amount to be determined by the application of the rate 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. There is
exempted from the tax levied under this part any rentals or services taxed under the state
sales tax provided for in 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. (Acts
1973, No. 161, p. 202, §1; Act 83-778, p. 1426, §1; Act 92-279, p. 655, §1.)...
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45-40-244
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 determined by application of the rate of three
percent of the charge for such room or rooms, lodging, or accommodation, including any charge
for use or rental of personal property and services furnished in such room. Provided,
however, there is exempted from the tax levied under this section any rentals or services
taxed under the Alabama sales tax act, provided for in Chapter 23 of Title 40, as heretofore
or hereafter amended or supplemented. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place. The tax shall also not apply
to those facilities owned or operated by churches or other...
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45-30-242
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, 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...
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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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40-12-223
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 property under a leasing or rental
transaction subject to the provisions of this article; (5) The gross proceeds accruing...

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45-9-243.40
user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect
of which detention a demurrage or per diem charge is made against the user of such property,
shall not be deemed to constitute a transaction whereunder property is leased or rented to
another within the meaning of this section. (6) TANGIBLE PERSONAL PROPERTY. Personal
property which may be seen, weighed, measured, felt, or touched, or is in any other manner
perceptible to the senses. The term "tangible personal property" shall not
include stocks, bonds, notes, insurance, or other contracts, or securities. (7) MEDICAL EQUIPMENT.
Equipment used primarily for and essential to medical care for or to aid in the diagnosis,
cure, mitigation, or treatment of disease or injury affecting any structure or function
of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers,
orthopedic appliances, and convalescent aids. (8) EXEMPT ORGANIZATION. Any organization exempt...

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45-10-243.01
Section 45-10-243.01 Exemptions. (a) There are exempted from the provisions of the tax levied
by this part 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 part. (b) Notwithstanding the provisions of this section,
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 or to bed and breakfast
accommodations which are furnished to transients for a...
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