In Cherokee County, in addition to all other taxes imposed by law, there is levied a privilege or license tax in the amount herein prescribed against every person within the county engaging in the business of renting or furnishing a room or rooms, lodgings, or accommodations, to a transient in a hotel, motel, inn, condominium, house, tourist court, or accommodations provided by any bed and breakfast establishment or another place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal to five percent of the charge for the rooms, lodgings, or accommodations, including the charge for use of rental or personal property and services furnished in the room or rooms.
Structure Code of Alabama
Division 1 - 1997 Lodging Tax.
Section 45-10-243 - Lodging Tax Levied.
Section 45-10-243.01 - Exemptions.
Section 45-10-243.02 - Monthly Report; Payment of Tax; Records; Penalties.
Section 45-10-243.03 - Application of State Statutes.
Section 45-10-243.04 - Deposit of Proceeds.
Section 45-10-243.05 - Commerce Clause.
Section 45-10-243.06 - Deduction of Cost of Making Collections.