Code of Alabama
Article 24 - Taxation.
Part 4 - Tax, Rental.

Section 45-51-243 - Legislative Findings. - (a) It is the intention of the Legislature by the...

Section 45-51-243.01 - Definitions. - (a) As used in this part, the following words, terms,...

Section 45-51-243.02 - Levy of Tax; Rates; Applicability; Disposition of Funds. - (a) The county commission is authorized, by resolution duly adopted,...

Section 45-51-243.03 - Exemptions. - The rental tax authorized by this part does not apply...

Section 45-51-243.04 - Addition of Tax to Rental Price; Collection. - Each person engaging or continuing in the business of leasing...

Section 45-51-243.05 - Administration, Enforcement, and Collection of Tax. - The county commission shall administer, enforce, and collect the tax...

Section 45-51-243.06 - Taxes Constitute Debt; Employment of Special Counsel. - The rental tax shall constitute a debt due the county...

Section 45-51-243.07 - Payment of Taxes; Reports. - (a) The rental tax, except where otherwise provided in this...

Section 45-51-243.08 - Credit Collections. - Any person who is charged with collecting the rental tax...

Section 45-51-243.09 - Recordkeeping. - It shall be the duty of every person required to...

Section 45-51-243.10 - Return Required After Sale or Quitting of Business; Successor Obligations. - Any person subject to this part who shall sell out...

Section 45-51-243.11 - Effective Date of Levy; Terms of Resolution. - If the governing body of the county elects to levy...

Section 45-51-243.12 - Construction and Application. - The tax authorized to be levied by this part shall...

Section 45-51-243.13 - Use of Proceeds. - (a) The county commission may anticipate the proceeds from the...

Section 45-51-243.14 - Personal Gain From Expenditures by Public Officials, etc., Prohibited. - No public official or family member of a public official...

Section 45-51-243.15 - Rulemaking Authority. - The county commission may prescribe all necessary or appropriate rules...