Alabama § 45-39-244 Levy of Tax

Alabama Statutes

§ 45-39-244 — Levy of Tax

Alabama § 45-39-244

JurisdictionAlabama

Title 45Local Laws

Ch. 39Lauderdale County

Art. 24Taxation

Part 5Tax, Lodging

This text of Alabama § 45-39-244 (Levy of Tax) 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 § 45-39-244 (2026).

Text

In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax against every person engaging in Lauderdale 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, bed and breakfast, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for consideration. The amount of the tax shall be equal to six percent of the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in the room or rooms.

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In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax against every person engaging in Lauderdale 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, bed and breakfast, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for consideration. The amount of the tax shall be equal to six percent of the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in the room or rooms.