(a) It is the intention of the Legislature by the passage of this part to authorize Montgomery County to levy and provide for the collection of, in addition to all other taxes authorized by law, a rental tax not to exceed the rate set forth herein.
(b) The Legislature hereby finds and declares that the rental tax authorized by this part (1) is not a gross receipts tax in the nature of a sales tax, as such term is defined in subdivision (8) of Section 40-2A-3, and used in Section 11-51-209, and (2) is not a tax on gross proceeds described in Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755), but is instead a direct tax on the lessee or renter collected by the lessor or vendor for ease of administration.
(c) This part shall be liberally construed in conformity with the intentions and findings expressed in this section.
Structure Code of Alabama
Chapter 51 - Montgomery County.
Section 45-51-243 - Legislative Findings.
Section 45-51-243.01 - Definitions.
Section 45-51-243.02 - Levy of Tax; Rates; Applicability; Disposition of Funds.
Section 45-51-243.03 - Exemptions.
Section 45-51-243.04 - Addition of Tax to Rental Price; Collection.
Section 45-51-243.05 - Administration, Enforcement, and Collection of Tax.
Section 45-51-243.06 - Taxes Constitute Debt; Employment of Special Counsel.
Section 45-51-243.07 - Payment of Taxes; Reports.
Section 45-51-243.08 - Credit Collections.
Section 45-51-243.09 - Recordkeeping.
Section 45-51-243.10 - Return Required After Sale or Quitting of Business; Successor Obligations.
Section 45-51-243.11 - Effective Date of Levy; Terms of Resolution.
Section 45-51-243.12 - Construction and Application.
Section 45-51-243.13 - Use of Proceeds.
Section 45-51-243.14 - Personal Gain From Expenditures by Public Officials, etc., Prohibited.