Alabama § 45-39-244.06 Disposition of Funds

Alabama Statutes

§ 45-39-244.06 — Disposition of Funds

Alabama § 45-39-244.06

JurisdictionAlabama

Title 45Local Laws

Ch. 39Lauderdale County

Art. 24Taxation

Part 5Tax, Lodging

This text of Alabama § 45-39-244.06 (Disposition of Funds) 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 § 45-39-244.06 (2026).

Text

(a)The Alabama Department of Revenue shall distribute the net proceeds of the lodging tax as follows:

(1)Seventy-five percent of the net proceeds of the lodging tax shall be distributed to the Florence/Lauderdale Tourism Board.

(2)Twenty-five percent of the proceeds shall be distributed to the municipality where the lodging accommodation, room, hotel, motel, inn, bed and breakfast, or any other business is located including lodging located in the planning jurisdiction of the municipality. The proceeds shall be used by the municipality for the promotion of tourism, recreation, and conventions.

(b)There is established a tourism board in Lauderdale County consisting of the following members to be appointed as follows:

(1)Two members appointed by the Lauderdale County Commission for a ter

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(a) The Alabama Department of Revenue shall distribute the net proceeds of the lodging tax as follows:
(1) Seventy-five percent of the net proceeds of the lodging tax shall be distributed to the Florence/Lauderdale Tourism Board.
(2) Twenty-five percent of the proceeds shall be distributed to the municipality where the lodging accommodation, room, hotel, motel, inn, bed and breakfast, or any other business is located including lodging located in the planning jurisdiction of the municipality. The proceeds shall be used by the municipality for the promotion of tourism, recreation, and conventions.
(b) There is established a tourism board in Lauderdale County consisting of the following members to be appointed as follows:
(1) Two members appointed by the Lauderdale County Commission for a term of four years.
(2) Two members appointed by the City of Florence governing body for a term of three years.
(3) One member appointed jointly by the Lauderdale County Commission and the City of Florence governing body for a term of two years.
(c) Thereafter, each appointee shall be appointed for a term of four years. Vacancies on the board shall be filled by the original appointing authority.
(d) The board may employ staff personnel as it deems necessary and provide for the duties, compensation, and benefits of the staff employees.

Legislative History

(Act 86-411, p. 599, §1; Act 95-306, p. 558, §1; Act 2000-107, p. 147, §1; Act 2006-377, p. 973, §3; Act 2010-596, p. 1341, §1; Act 2012-417, p. 1129, §1.)