Alabama Statutes
§ 45-48-244 — Levy of Tax
Alabama·Title 45 Local Laws·Ch. 48 Marshall County·Art. 24 Taxation·Part 5 Tax, Lodging·Subpart 1 Countywide Tax
In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Marshall 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, 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 equal to one percent of the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in such room or rooms.
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Alabama § 45-48-244 (Levy of Tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Act 82-405, p. 615, § 1.)
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Licensing and Regulation; Violations