Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 26 - Transient Occupancy Tax.

Section 40-26-1 - Tax Imposed; Exemptions; Definitions. - (a) There is levied and imposed, in addition to all...

Section 40-26-2 - Certain Municipal Privilege License Taxes Excluded in Computation of Tax. - Municipal privilege license taxes which are levied and collected by...

Section 40-26-3 - Taxes Due Monthly; Filing of Reports; Election to File Quarterly, Semi-Annually, or Annually. - (a) The taxes levied under this chapter, except as otherwise...

Section 40-26-4 - Cash and Credit Businesses. - Any person, firm or corporation taxable under this chapter having...

Section 40-26-5 - Annual Return and Payment. - On or before 30 days after the end of the...

Section 40-26-7 - Verification of Reports. - The monthly reports herein required to be made are not...

Section 40-26-8 - Failure to Make Reports and Keep Records. - Any person, firm or corporation subject to the provisions of...

Section 40-26-9 - Willful Refusal to Make Reports or Permit Examination of Records. - Any person, firm or corporation subject to the provisions of...

Section 40-26-16 - Failure to Add Tax to Price of Service; Refund or Absorption of Tax Prohibited. - It shall be unlawful for any person, firm or corporation...

Section 40-26-17 - Violators Restrained From Continuing in Business. - Any taxpayer who shall violate any of the provisions of...

Section 40-26-18 - Administration of Chapter. - The administration of this chapter is vested in and shall...

Section 40-26-19 - Rules and Regulations. - The department shall from time to time promulgate such rules...

Section 40-26-20 - Disposition of Proceeds of Tax. - One-fifth of the proceeds of the tax levied by this...

Section 40-26-21 - Allowance of Discount of Taxes. - The Governor may, by executive order, authorize the state Department...