Code of Alabama
Part 4 - Tax, Lodging
Division 1 - 1997 Lodging Tax.

Section 45-10-243 - Lodging Tax Levied. - In Cherokee County, in addition to all other taxes imposed...

Section 45-10-243.01 - Exemptions. - (a) There are exempted from the provisions of the tax...

Section 45-10-243.02 - Monthly Report; Payment of Tax; Records; Penalties. - (a) The tax levied by this part, except as otherwise...

Section 45-10-243.03 - Application of State Statutes. - All provisions of the state lodging tax statutes with respect...

Section 45-10-243.04 - Deposit of Proceeds. - Except as otherwise provided in this part, all proceeds from...

Section 45-10-243.05 - Commerce Clause. - None of the provisions of this part shall be applied...

Section 45-10-243.06 - Deduction of Cost of Making Collections. - The Department of Revenue shall charge and deduct from the...