45-5-247
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 four 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 of Chapter 23 of Title
40. (b) The tax authorized to be levied by this section shall be collected by Blount
County in the same manner and subject to the same exemptions as the state lodging tax as provided
in Chapter 26 of Title 40. The tax levied pursuant to subsection (a)
shall constitute a debt due the county. The tax, together with any interest and penalties,
shall constitute and be secured by a lien upon the property of any person from whom the tax
is due or who is required to collect the tax....
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45-23-243
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 Chapter 26, Title 40. The net proceeds from
the tax shall be distributed to the Dale County Commission, to be kept in a separate fund
or account to be used at the...
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45-36-245
charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax authorized 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 authorized by this section, except
as otherwise provided herein, shall, if levied, be due and payable to the State Department
of Revenue 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 after October 1, 1987, every
person on whom the tax is levied by this section shall render to the Department of Revenue
on a form prescribed by the department, a true and correct statement showing the gross proceeds
of...
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45-10-243.20
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 Cherokee County Commission, to be
kept in a separate fund or account to be distributed by the county commission to the Cherokee
County Chamber of Commerce $1.25, the Cherokee County Park Board $.50, and the Cherokee
County Museum...
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45-30-242
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 collected in the same manner as
the state lodgings tax as provided in Chapter 26, Title 40, and the net
proceeds from the tax shall be paid to the Franklin County Chamber of Commerce to be expended
exclusively for the promotion of tourism...
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45-32-245
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, except as otherwise
provided herein, shall be due and payable to the State Department of Revenue 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 after the effective date of the taxes every person on whom the
tax is levied by this section shall render to the Department of Revenue on a form prescribed
by the department, a true and correct statement showing the gross proceeds of...
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45-16-243
Section 45-16-243 Levy of tax authorized. In addition to all other taxes of every kind
now imposed by law, the Coffee 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 equal to four
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 part any rentals or services taxed under Article
1, Chapter 23, Title 40. (Act 2019-171,
§2.)...
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45-35-243
cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished
to transients for a consideration, in an amount of six 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; 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, Article 1, Chapter
23, Title 40. This tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any one place. (c) The tax authorized
to be levied shall be collected as provided by the Houston County Commission. (d) The six
percent tax collected pursuant to this section shall be distributed in the following manner:
(1) Tax collected within the corporate limits of any town or municipality or within
any cooperative district established under...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person
with the object of gain, profit, benefit, or advantage, either direct or indirect to such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...

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45-25-243
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 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 section. (2) Notwithstanding the provisions of this subsection, 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. (c)(l) The tax levied by this section
except as otherwise provided, shall be due and payable to the...
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