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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45-10-243.20
Section 45-10-243.20 Additional lodging tax levied. (a) In addition to all other taxes of every
kind now imposed by law, the Cherokee County Commission may levy 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 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...
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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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45-26-246
Section 45-26-246 Levy of tax. In addition to all other taxes imposed by law, the Elmore County
Commission may levy a privilege or license tax in the amount prescribed in this section 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 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...
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45-3A-30
Section 45-3A-30 Renting or furnishing rooms, lodging, or accommodations; bed and breakfast
establishments. In the City of Clayton in Barbour 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 city 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, any
bed and breakfast establishment, tourist court, or another place in which rooms, lodgings,
or to accommodations which are regularly furnished to transients for a consideration. A bed
and breakfast establishment, for purposes of this part, means an establishment recognized
as such by the bylaws of the Bed and Breakfast Association of Alabama. 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 of rental of personal property and services...
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45-10-243
Section 45-10-243 Lodging tax levied. In Cherokee 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, lodgings, or accommodations, to a transient in a hotel, motel, inn, condominium, house,
tourist court, or accommodations provided by any bed and breakfast establishment 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 five 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. (Act 97-604, p. 1064, §1; Act 99-414, p. 736,
§1; Act 2000-464, p. 864, §1.)...
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45-15-241
Section 45-15-241 Lodging tax levied. In Cleburne 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 or lodgings, 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 six percent
of the charge for the rooms or lodgings, or accommodations including the charge for use of
rental of personal property and services furnished in the room or rooms within Cleburne County
and three percent of the charge within the city limits of Heflin. (Act 2001-387, p. 494, §1.)...

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45-8-241.62
Section 45-8-241.62 Exemptions. There shall be exempted from the computation of any tax due
hereunder the following: (1) The gross proceeds accruing from the leasing or rental of film
to a lessee who charges, or proposes to charge, admission for viewing same; (2) The gross
proceeds accruing from any charge in respect of 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 to 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 property for the purpose of leasing or renting to another the same property
under a leasing or rental transaction subject to a tax hereunder;...
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