(a) The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of an excise tax or use tax parallel to the state levy and assessment of excise or use taxes as levied by Article 2 of Chapter 23 of Title 40, except where inapplicable or where otherwise provided in this article.
(b) The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of a privilege or license tax in the nature of a lodgings tax, parallel to the state levy and assessment of the privilege or license tax as levied by Chapter 26 of Title 40, except where inapplicable or where otherwise provided by this article.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Article 3 - Sales and Use Taxes.
Section 11-51-200 - Levy of Sales Tax Authorized; Exemption; Construction.
Section 11-51-202 - Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax Authorized.
Section 11-51-206 - Levy of Tax Outside Corporate Limits.
Section 11-51-209 - Gross Receipts Tax.
Section 11-51-210 - Standard Singular and Multiple Jurisdictional Tax Forms.
Section 11-51-210.1 - Notice of Tax Rates; Correction of Erroneously Published Rates; Liability.