45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center
Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional
privilege or license tax in the amount hereinafter prescribed against any person, organization,
or other entity engaging in the county in the business of renting or furnishing any room or
rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.
The amount of the taxes levied by this section shall be equal to three percent of the charge
for such rooms, lodgings, or accommodations. The taxes levied by this section shall become
effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this
section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established
by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
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45-37-245
compensate the county for the expenses incurred by it in collecting the taxes and in administering
this section. Following that deduction, the director of revenue shall pay the remainder of
the taxes to the Greater Birmingham Convention and Visitors Bureau of the county created under
Part 2, commencing with Section 45-37-91, of Article 9. 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.
(2) The amount so collected shall be allocated to the Greater Birmingham Convention and Visitors
Bureau established by Act 794, 1969 Regular Session (Acts 1969, p. 1425), and this amount
shall be used for the promotion of Birmingham as a convention and visitors' destination. (d)(1)
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...
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45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) 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, organization, or other entity engaging
in the county in the business of renting or furnishing any room or rooms, lodging, or accommodations,
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished for a consideration. The amount of the taxes levied by this section
shall be equal to one percent of the charge for such rooms, lodgings, or accommodations. The
taxes levied by this section shall become effective on September 1, 1995. (c) All amounts
collected within the County of Jefferson pursuant to this section shall be allocated to the
Greater Birmingham Convention and Visitors Bureau,...
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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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45-25-243
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 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...
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45-32-245
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 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,...
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45-36-245
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 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...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to all other
taxes imposed by law, there is hereby levied an additional privilege or license tax, in the
amount hereinafter prescribed against any person, organization, or other entity engaging or
continuing in the county in the business of leasing or renting any passenger automotive vehicle,
the duration of the lease being not more than one year. The amount of the taxes levied by
this section shall be equal to three percent of the gross proceeds derived by the lessor from
the lease or rental of such passenger automotive vehicle for not more than one year. The taxes
levied by this section shall become effective September 1, 2001. (b) All amounts collected
pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority,
established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support
of the operation of the authority, including, but not limited to,...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This section
shall only apply to Dallas County. (b) For purposes of this section, the term liquor shall
have the same meaning as ascribed to the term in subdivision (15) of Section 28-3-1. (c)(1)
Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama
of 1901, there is imposed, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a five percent sales tax on liquor sold by entities
licensed by the Alcoholic Beverage Control Board. (2) The proceeds of all sales that are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) All amounts collected within Dallas County pursuant to this section shall be
allocated as follows: (1) Twenty-five percent to the district attorney for Dallas County.
(2) Seventy-five percent to the Dallas County Drug Court. (e) The taxes...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
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