45-25-243
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 two 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 DeKalb
County and one percent of the charge within the corporate limits 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...
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45-32-245
hereinafter prescribed against every person engaging in Greene 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 one 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. (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,...
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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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45-23-243
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 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
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...
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40-26-1
furnished to transients for a consideration, in any county which is located in the geographic
region comprising the Alabama mountain lakes area, those being Blount, Cherokee, Colbert,
Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion,
Marshall, Morgan, and Winston, in an amount to be determined by the application of the rate
of five 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,
and the rate of four percent of the charge in every other county. There is exempted from the
tax levied under this chapter any rentals or services taxed under Division 1 of Article 1
of Chapter 23 of this title. (b) The tax shall not apply to rooms, lodgings, or accommodations
supplied: (i) For a period of 180 continuous days or more in any place; (ii) by camps, conference
centers, or similar facilities operated by nonprofit organizations...
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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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45-48-244
Section 45-48-244 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 Marshall 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 one 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 82-405, p. 615, § 1.)...
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45-2-243.25
Section 45-2-243.25 Privilege or license tax on lodging. In addition to all other taxes imposed
by law, there is levied a privilege or license tax in the amount prescribed against every
person within the defined lodging tax district 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 two 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 93-706,
p. 1352, §6.)...
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45-37-245
compensate the county for the expenses incurred by it in collecting the taxes and in administering
this section. Following that deduction, the director of revenue shall pay the remainder of
the taxes to the Greater Birmingham Convention and Visitors Bureau of the county created under
Part 2, commencing with Section 45-37-91, of Article 9. The amount of the tax shall be equal
to one 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.
(2) The amount so collected shall be allocated to the Greater Birmingham Convention and Visitors
Bureau established by Act 794, 1969 Regular Session (Acts 1969, p. 1425), and this amount
shall be used for the promotion of Birmingham as a convention and visitors' destination. (d)(1)
There are exempted from the provisions of the tax levied by this section and from the computation
of the amount of the tax levied or payable hereunder the...
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