Code of Alabama
Article 24 - Taxation.
Part 3 - Tax, Loding.

Section 45-18-242 - Lodging Tax Levied; Exemptions. - (a) There is levied in Conecuh County, in addition to...

Section 45-18-242.01 - Collection of Tax. - The tax levied under this part shall be paid to...

Section 45-18-242.02 - Tax Due Dates; Gross Proceeds Statements. - The tax levied under this part, except as otherwise provided,...

Section 45-18-242.03 - Monthly Reports of Cash and Credit Businesses. - Any person, corporation, partnership, firm, limited liability company, association, proprietorship,...

Section 45-18-242.04 - Tax Returns, Forms, and Remittances. - On or before 30 days after the end of the...

Section 45-18-242.05 - Recordkeeping. - It shall be the duty of every person, corporation, partnership,...

Section 45-18-242.06 - Oaths; Perjury. - The monthly reports herein required to be made are not...

Section 45-18-242.07 - Inspection of Reports or Returns. - All reports or returns filed with the agency under this...

Section 45-18-242.08 - Failure to Include Tax; Absorption or Refund of Tax. - It shall be unlawful for any person, corporation, partnership, firm,...

Section 45-18-242.09 - Enforcement of Collection of Taxes. - The tax levied by this part, together with interest and...

Section 45-18-242.10 - Application of State Statutes. - All provisions of the state lodging tax statutes with respect...

Section 45-18-242.11 - Disposition of Funds. - (a) The custodian of the general funds of the county...

Section 45-18-242.12 - Relation to Other Laws. - This part is supplemental and shall be construed in pari...