Code of Alabama
Article 24 - Taxation.
Part 7 - Lodging Tax.

Section 45-26-246 - Levy of Tax. - In addition to all other taxes imposed by law, the...

Section 45-26-246.01 - Exemptions. - (a) There are exempted from the tax levied by this...

Section 45-26-246.02 - Monthly Report; Recordkeeping; Penalties. - (a) The tax levied by this part, except as otherwise...

Section 45-26-246.03 - Application of State Statutes. - All provisions of the state lodging tax statutes with respect...

Section 45-26-246.04 - Collection of Tax. - The county shall contract with an agent for collection of...

Section 45-26-246.05 - Disposition of Funds. - THIS SECTION WAS AMENDED BY ACT 2022-49 IN THE 2022...

Section 45-26-246.06 - Severability. - This part shall not be applied in a manner to...