45-2-243.29
Section 45-2-243.29 Severability. None of the provisions of this subpart shall be applied in
a manner to violate the Commerce Clause of the United States Constitution. If a provision
of this subpart is held invalid, the invalidity shall not affect the remaining provisions
of this act. (Act 93-706, p. 1352, §10.)...
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45-48-244.04
Section 45-48-244.04 Severability. None of the provisions of this subpart shall be applied
in such manner as to violate the Commerce Clause of the Constitution of Alabama of 1901. Should
any provision of this subpart be held invalid, the invalidity thereof shall not affect the
remaining provisions of this subpart. (Act 82-405, p. 615, § 5.)...
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45-26-246.06
Section 45-26-246.06 Severability. This part shall not be applied in a manner to violate the
Commerce Clause of the United States Constitution. If a provision of this part is held invalid,
the invalidity shall not affect the remaining provisions of this part. (Act 2020-178, §7.)...

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45-1-245.06
Section 45-1-245.06 Severability. The provisions of this part shall not be applied in a manner
to violate the Commerce Clause of the United States Constitution. If a provision of this part
is held invalid, the invalidity shall not affect the remaining provisions of this part. (Act
2019-211, §7.)...
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45-15-241.05
Section 45-15-241.05 Severability. None of the provisions of this part shall be applied in
a manner to violate the Commerce Clause of the United States Constitution. If a provision
of this part is held invalid, the invalidity shall not affect the remaining provision of this
part. (Act 2001-387, p. 494, §6.)...
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45-20-243.05
Section 45-20-243.05 Severability. None of the provisions of this part shall be applied in
a manner to violate the Commerce Clause of the United States Constitution. If a provision
of this part is held invalid, the invalidity shall not affect the remaining provision of this
part. (Act 98-658, p. 1444, §6.)...
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45-39-244.04
Section 45-39-244.04 Severability. None of the provisions of this part shall be applied in
such manner as to violate the Commerce Clause of the Constitution of Alabama of 1901. Should
any provision of this part be held invalid, the invalidity thereof shall not affect remaining
provisions of this part. (Act 86-411, p. 599, §5.)...
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45-41-242.04
Section 45-41-242.04 Severability. None of the provisions of this article shall be applied
in such manner as to violate the Commerce Clause of the United States Constitution. Should
any provision of this article be held invalid, the invalidity thereof shall not affect the
remaining provisions of this article. (Act 88-823, 1st Sp. Sess., p. 262, §5.)...
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45-17-241.04
Section 45-17-241.04 Construction; severability. None of the provisions of this part shall
be applied in such manner as to violate the commerce clause or other clauses of the federal
Constitution or any clause of the Constitution of Alabama of 1901. Should any provision of
this part be held invalid, the invalidity thereof shall not affect the remaining provisions
of the part. (Act 83-531, p. 824, §5.)...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb 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 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...
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