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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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a)
In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized
to levy a privilege or license tax in an amount not to exceed two percent against every person
engaging in Jackson 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 tax shall be levied upon 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 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...
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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) 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 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...
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45-20-243.02
Section 45-20-243.02 Monthly report; records; penalties. (a) The tax levied by this part, except
as otherwise provided, shall be due and payable to the Covington County Commission, or Department
of Revenue, or other collection agent as may be designated by resolution of the county commission,
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 reporting and paying...
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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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45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every kind now
imposed by law, the Blount 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 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...
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45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to Elmore County on or before the 20th
day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision
of this part providing for the responsibility of the county to collect and administer the
tax provided in this part, the county may contract with an agent to perform all or any part
of its duties pursuant to this part. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the county on a form prescribed by
the Department of Revenue, 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 county requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the county the amount of tax shown due. A person subject to the...
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11-100-4
Section 11-100-4 State assistance payments; application; procedures; determination of base
number of convention delegates; appropriations; quarterly requests; amount of payments. (a)
Any city, county, or entities or authorities thereof may apply to the State Director of Finance
for state assistance payments for any eligible facilities. The city, county, or entities or
authorities thereof shall file an initial application with the Director of Finance, which
shall be in writing and shall describe: (i) the eligible facilities; (ii) the need for said
facilities or the benefit therefrom; and (iii) the financing thereof, including the principal
and interest payments for the bonds. (b) The Director of Finance shall promptly review such
initial application and shall notify the applicant of any additional information that may
be necessary. (c) After reviewing the initial application and upon reasonable notice to the
applicant, the Director of Finance shall hold a public hearing on the...
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45-1-243.08
Section 45-1-243.08 Charge of State Department of Revenue; disposition of tax proceeds. The
State Department of Revenue shall charge the county, for collecting the taxes authorized to
be levied herein, the costs of the department in collecting the taxes; provided such charge
shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder.
Such charge for collecting the taxes for the county may be deducted each month from the tax
proceeds collected before the amount of the proceeds due the county for that month is certified
as provided in this section. The commissioner shall pay into the State Treasury all taxes
collected under this subpart, as such taxes are received by the State Department of Revenue;
and on or before the first of each successive month (commencing with the month next succeeding
the month in which the department makes the first collection of any of the taxes authorized
to be levied hereunder) the commissioner shall certify to the state...
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45-10-244.08
Section 45-10-244.08 Charge of State Department of Revenue: its disposition of tax proceeds.
The State Department of Revenue shall charge the county, for collecting the taxes authorized
to be levied herein, the costs of the department in collecting the taxes; provided such charge
shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder.
Such charge for collecting the taxes for the county may be deducted each month from the tax
proceeds collected before the amount of the proceeds due the county for that month is certified
as provided in this section. The commissioner shall pay into the State Treasury all taxes
collected under this subpart, as such taxes are received by the State Department of Revenue;
and on or before the first of each successive month (commencing with the month next succeeding
the month in which the department makes the first collection of any of the taxes authorized
to be levied hereunder) the commissioner shall certify to the...
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