Alabama § 45-57-243 Levying Lodging Tax

Alabama Statutes

§ 45-57-243 — Levying Lodging Tax

Alabama § 45-57-243

JurisdictionAlabama

Title 45Local Laws

Ch. 57Russell County

Art. 24Taxation

Part 4Tax, Lodging

This text of Alabama § 45-57-243 (Levying Lodging 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 § 45-57-243 (2026).

Text

In addition to all other taxes imposed by law, there is levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Russell 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 two percent of the charge for the 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 levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Russell 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 two percent of the charge for the rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in the room or rooms.