None of the provisions of this part shall be applied in a manner to violate the Commerce Clause of the United States Constitution. If a provision of this part is held invalid, the invalidity shall not affect the remaining provisions of this part.
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.