Code of Alabama
Part 3 - Tax, Lodging.
Section 45-22-242 - Levy of Tax.

(a) There is levied in Cullman County, in addition to all other taxes now imposed by law, a privilege or license tax paralleling the state tax on businesses renting rooms, lodging, or accommodations to transients provided for in Sections 40-26-1 to 40-26-21, inclusive, hereinafter referred to as state lodging tax, in the manner and at the rate hereinafter prescribed.
(b) Upon every person, firm, or corporation engaging in Cullman County in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount to be determined by the application of the rate of five percent of the charge for the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room. Notwithstanding the foregoing, upon the retirement of existing debt for the Exit 305 Interchange, County Road 222 and outstanding debt on the building occupied by the Cullman Area Chamber of Commerce, located at 301 2nd Ave SW, Cullman, AL 35055, the application of the rate to be charged for the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room shall be four percent. There is exempted from the tax levied under this part any rentals or services taxed under the state sales tax provided for in Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any place.

Structure Code of Alabama