All state, local and municipal laws or ordinances to the contrary notwithstanding, the proceeds of the tax levied herein as well as the proceeds of any municipal taxes levied, including any levy collected by the Department of Revenue, in the City of Eufaula as of June 1, 1996, on businesses of renting rooms, lodging or accommodations to transients within the City of Eufaula shall be distributed, after deduction of cost of collection, 60 percent of the combined total to the Eufaula-Barbour County Chamber of Commerce, for the public purpose of promoting tourism and economic development and 40 percent of the combined total to the Eufaula City General Fund.
Structure Code of Alabama
Chapter 3A - Barbour County Municipalities.
Section 45-3A-51 - Renting or Furnishing Rooms, Lodging or Accommodations.
Section 45-3A-51.01 - Collection of Tax.
Section 45-3A-51.02 - Payment of Taxes.
Section 45-3A-51.03 - Cash and Credit Businesses.
Section 45-3A-51.04 - Returns; Computation, Deduction, and Transmission of Tax.
Section 45-3A-51.05 - Maintenance of Records.
Section 45-3A-51.06 - Oaths; Perjury.
Section 45-3A-51.07 - Inspection of Reports and Returns.
Section 45-3A-51.08 - Failure to Collect Tax.
Section 45-3A-51.09 - Collection by Civil Suit.
Section 45-3A-51.10 - Application of Part.