Alabama § 45-58-243 Levy of Tax; Collection and Disposition

Alabama Statutes

§ 45-58-243 — Levy of Tax; Collection and Disposition

Alabama § 45-58-243

JurisdictionAlabama

Title 45Local Laws

Ch. 58Shelby County

Art. 24Taxation

Part 4Tax, Lodging

This text of Alabama § 45-58-243 (Levy of Tax; Collection and Disposition) 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 § 45-58-243 (2026).

Text

(a)In Shelby County, there is hereby 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 five 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, that there is exempted from the tax levied under this section any rentals or services taxed under Division 1, commencing with

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(a)
In Shelby County, there is hereby 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 five 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, that there is exempted from the tax levied under this section any rentals or services taxed under Division 1, commencing with Section 40–23–1, 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 place.
(b) Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate on gross sales or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer or user shall be excluded from gross sales or gross receipts, as the case may be, in the computation of the herein tax levied.
(c)(1) Unless otherwise directed by the Shelby County Commission, the tax herein levied shall be collected in the same manner as the state lodgings tax as provided in Chapter 26, Title 40, and the net proceeds thereof shall be payable to the county general fund into a special account to be known as the Shelby County Promotion Account. The account funds shall be used exclusively for the support and promotion of tourism and industry in Shelby County. The State Department of Revenue shall adopt rules and regulations and provide forms and instructions as are necessary to implement of this section so long as it shall be charged with the responsibility of collecting the tax. In the event the Shelby County Commission elects to collect the tax itself or through its agency or department, and so directs by resolution, the Shelby County Commission, or its duly authorized department or agency, shall adopt rules and regulations and provide forms and instructions as are necessary to implement this section.
(2) If directed by resolution of the Shelby County Commission, the tax herein levied shall be collected by the Shelby County Commission or the duly authorized agency or department of the Shelby County Commission in otherwise the same manner as state lodgings taxes are levied and collected in Chapter 26, Title 40.