Alabama § 11-51-202 Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax Authorized

Alabama Statutes

§ 11-51-202 — Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax Authorized

Alabama·Title 11 Counties and Municipal Corporations·Ch. 51 Taxation·Art. 3 Sales and Use Taxes

(a)The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of an excise tax or use tax parallel to the state levy and assessment of excise or use taxes as levied by Article 2 of Chapter 23 of Title 40, except where inapplicable or where otherwise provided in this article.

(b)The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of a privilege or license tax in the nature of a lodgings tax, parallel to the state levy and assessment of the privilege or license tax as levied by Chapter 26 of Title 40, except where inapplicable or where otherwise provided by this article.

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(a) The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of an excise tax or use tax parallel to the state levy and assessment of excise or use taxes as levied by Article 2 of Chapter 23 of Title 40, except where inapplicable or where otherwise provided in this article.
(b) The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of a privilege or license tax in the nature of a lodgings tax, parallel to the state levy and assessment of the privilege or license tax as levied by Chapter 26 of Title 40, except where inapplicable or where otherwise provided by this article.

Alabama § 11-51-202 (Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax Authorized) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.