Alabama § 45-47-246 Levy and Collection of Tax

Alabama Statutes

§ 45-47-246 — Levy and Collection of Tax

Alabama § 45-47-246

JurisdictionAlabama

Title 45Local Laws

Ch. 47Marion County

Art. 24Taxation

Part 7Tax, Lodging

This text of Alabama § 45-47-246 (Levy and Collection 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 § 45-47-246 (2026).

Text

(a)There is levied and imposed, in addition to all other taxes of every kind now imposed by law, 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 transients 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, in an amount of seven percent of the charge for the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room; provided, however, that there is exempted from the tax levied under this part any rentals or services taxed under Division 1 of Article 1 of Chapter 23 of Tit

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(a) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, 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 transients 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, in an amount of seven percent of the charge for the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room; provided, however, that there is exempted from the tax levied under this part any rentals or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any one place.
(b) The tax levied under this section shall be collected in the same manner as the state lodgings tax as provided in Chapter 26 of Title 40, and the net proceeds, less a reasonable cost of collection not to exceed five percent, from the tax shall be paid into the county general fund to be distributed for the construction, operation, maintenance, financing, and refinancing of the county jail.