45-17-241.02
any room or rooms, lodging or accommodations, to any transients 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 director of revenue shall pay to the Colbert County
Tourism and Convention Bureau all of the proceeds of the tax. The amount of tax shall equal
three percent of the charge for such rooms, lodgings, or accommodations, including the charge
for use or rental of personal property and services furnished in such room or rooms.
(2) 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 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 furnished
by any hospital, nursing home, convalescent home, or by any charitable...
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45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part, except
as otherwise provided, shall be due and payable to the City of Clayton, the Barbour County
Commission, or Department of Revenue, or other collection agent as may be designated by resolution
of the city governing body, 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, every person on whom the
tax is levied by this part shall render to the designated collection agent on a form prescribed
by the agent, 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 designated
collection agent requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the designated collection agent the amount of tax shown due. A person subject to
the tax who conducts business on a credit basis may defer...
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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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45-10-243
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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45-5-140
Section 45-5-140 Assessment of tax against owners of forest lands. (a) The County Commission
of Blount County is authorized, when the need exists, to provide protection against forest
fires in Blount County by participating in the Alabama Forestry Commission's fire protection
program in the manner hereinafter specified. (b)(1) After the Blount County Commission has
determined that such a need does exist in Blount County, the county commission may, in the
manner hereinafter specified, provide for a financial charge or tax to be paid by the owners
of forest lands located in Blount County for the use of the land for timber growing purposes
amounting to the whole or any part of the cost of such fire protection program, but not in
excess of ten cents ($0.10) per acre, provided such financial charge or tax is not greater
than the benefit accruing to such forest lands due to availability of such fire protection.
(2) "Forest lands" as used in this section, shall mean any land which supports a...

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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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45-36-245.01
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, tourist cabin, 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) per room per night for the 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 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 rooms, lodgings, or accommodations supplied for
a period of 30 continuous days or more in any place. (c) The tax herein levied shall be collected
in the same manner as the state lodgings tax as provided in Chapter 26,...
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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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45-40-244
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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