In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Lee County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal to two percent of the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in such room or rooms.
Structure Code of Alabama
Section 45-41-242 - Levy of Tax.
Section 45-41-242.01 - Exemptions.
Section 45-41-242.02 - Monthly Report; Recordkeeping; Failure to Pay.
Section 45-41-242.03 - Application of State Statutes.
Section 45-41-242.04 - Severability.
Section 45-41-242.05 - Cost of Collection.
Section 45-41-242.06 - Auburn-Opelika Convention and Visitors Bureau.