Code of Alabama
Article 24 - Taxation.
Part 4 - Taxation, Lodging.

Section 45-28-243 - Privilege or License Tax. - (a) In Etowah County, there is hereby levied and imposed,...

Section 45-28-243.01 - Privilege or License Surcharge. - (a) This section shall be applicable only to Etowah County....

Section 45-28-243.02 - Distribution of Proceeds. - In Etowah County, the portion of the tax proceeds collected...