Code of Alabama
Article 24 - Taxation.
Part 5 - Tax, Lodging.

Section 45-39-244 - Levy of Tax. - In addition to all other taxes imposed by law, there...

Section 45-39-244.01 - Exemptions. - There are exempted from the provisions of the tax levied...

Section 45-39-244.02 - Monthly Report; Records; Penalties. - (a) The taxes levied by this part, except as otherwise...

Section 45-39-244.03 - Application of State Statutes. - All provisions of the state lodging tax statutes with respect...

Section 45-39-244.04 - Severability. - None of the provisions of this part shall be applied...

Section 45-39-244.05 - Cost of Collection. - The State Department of Revenue shall charge Lauderdale County for...

Section 45-39-244.06 - Disposition of Funds. - (a) The Alabama Department of Revenue shall distribute the net...