45-11-243
Section 45-11-243 Levy of tax; disposition of funds. (a) This section shall be applicable only
to Chilton County. (b) There is levied and imposed, in addition to all other taxes of every
kind now 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 camp, tourist cabin, or any other place in
which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration,
in an amount of three 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 levied under this section any
rentals or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax
shall not apply to rooms, lodgings, or accommodations supplied for a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-243.htm - 1K - Match Info - Similar pages

45-36-245.01
Section 45-36-245.01 Additional lodging tax. (a) This section shall be applicable only to Jackson
County. (b) There is levied and imposed, in addition to all other taxes of every kind now
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-245.01.htm - 1K - Match Info - Similar pages

45-9-243.20
Section 45-9-243.20 Privilege or license tax. (a) This section shall be applicable only to
Chamber County. (b) There is levied and imposed, in addition to all other taxes of every kind
now 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 camp, tourist cabin, or any other place in which
rooms, lodgings, or accommodations are regularly furnished to transients for a consideration,
in an amount of four 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 levied under this section any
rental or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax
shall not apply to rooms, lodgings, or accommodations supplied for a period...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.20.htm - 1K - Match Info - Similar pages

45-19-242
Section 45-19-242 Levy of tax; promotion of tourism and economic development. (a) This section
shall be applicable only to Coosa County. (b) There is levied and imposed, in addition to
all other taxes of every kind now 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 camp, tourist 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 levied
under this section any rentals or services taxed under Division 1 of Article 1 of Chapter
23 of Title 40. The tax shall not apply to rooms, lodgings, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-242.htm - 1K - Match Info - Similar pages

45-35-243
Section 45-35-243 Levy and collection; disposition of funds. (a) This section shall only be
applicable to portions of Houston County outside the corporate limits of the City of Dothan.
(b) There is levied and imposed, in addition to all other taxes of every kind now 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 camp, tourist 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-243.htm - 2K - Match Info - Similar pages

45-44-243
Section 45-44-243 Levy and collection; disposition of funds. (a) This section shall be applicable
only to Macon County. (b) There is levied and imposed, in addition to all other taxes of every
kind now 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 camp, tourist cabin, or any other place in
which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration,
in an amount 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; 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-243.htm - 1K - Match Info - Similar pages

45-18-242
Section 45-18-242 Lodging tax levied; exemptions. (a) There is levied in Conecuh County, in
addition to all other taxes now imposed by law, a privilege or license tax paralleling the
state tax on the businesses of renting rooms, lodging, or accommodations to transients as
provided for in Chapter 26, Title 40, hereinafter referred to as the state lodging tax, in
the manner and at the rate hereinafter prescribed. (b) Upon every person, corporation, partnership,
firm, limited liability company, association, 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-242.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-246.htm - 2K - Match Info - Similar pages

45-22-242
Section 45-22-242 Levy of tax. (a) There is levied in Cullman County, in addition to all other
taxes now imposed by law, a privilege or license tax, paralleling the state tax on businesses
renting rooms, lodging, or accommodations to transients provided for in Sections 40-26-1 to
40-26-21, inclusive, hereinafter referred to as state lodging tax, in the 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.htm - 1K - Match Info - Similar pages

45-45-246
Section 45-45-246 Levy and collection; disposition of funds. (a) There is levied and imposed,
in addition to all other taxes of every kind now 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
camp, 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 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 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-246.htm - 1K - Match Info - Similar pages