Alabama § 45-10-243.20 Additional Lodging Tax Levied

Alabama Statutes

§ 45-10-243.20 — Additional Lodging Tax Levied

Alabama § 45-10-243.20

JurisdictionAlabama

Title 45Local Laws

Ch. 10Cherokee County

Art. 24Taxation

Part 4Tax, Lodging

Subpart 22017 Lodging Tax

This text of Alabama § 45-10-243.20 (Additional Lodging Tax Levied) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-10-243.20 (2026).

Text

(a)In addition to all other taxes of every kind now imposed by law, the Cherokee County Commission may levy a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist camp, tourist cabin, 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 two dollars ($2) for each room, lodging, or accommodation. There is exempted from the tax authorized to be levied under this section any rentals or services taxed under Article 1, Chapter 23, Title 40.

(b)The tax authorized to be levied by this section shall be collected in the same manner and, subject

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(a) In addition to all other taxes of every kind now imposed by law, the Cherokee County Commission may levy a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist camp, tourist cabin, 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 two dollars ($2) for each room, lodging, or accommodation. There is exempted from the tax authorized to be levied under this section any rentals or services taxed under Article 1, Chapter 23, Title 40.
(b) The tax authorized to be levied by this section shall be collected in the same manner and, subject to the same exemptions as any lodging tax otherwise levied by local law in the county. The net proceeds from the tax shall be distributed to the Cherokee County Commission, to be kept in a separate fund or account to be distributed by the county commission to the Cherokee County Chamber of Commerce $1.25, the Cherokee County Park Board $.50, and the Cherokee County Museum $.25.