Alabama § 45-58-243.01 Dedicating Proceeds

Alabama Statutes

§ 45-58-243.01 — Dedicating Proceeds

Alabama § 45-58-243.01

JurisdictionAlabama

Title 45Local Laws

Ch. 58Shelby County

Art. 24Taxation

Part 4Tax, Lodging

This text of Alabama § 45-58-243.01 (Dedicating Proceeds) 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 § 45-58-243.01 (2026).

Text

(a)In addition to the lodging tax levied in Shelby County pursuant to Section 45–58–243, as amended, there is hereby levied and imposed an additional tax in the amount of two percent of the charge for any room, rooms, lodging, or accommodations, including the charge for use or rental of personal property and services furnished in the room or lodgings, to be imposed against any person, firm, or corporation furnishing the room or lodgings and to be collected pursuant to subsection (a) of Section 45–58–243, as amended, and the state lodgings taxes pursuant to Chapter 26, Title 40.

(b)The net proceeds from the additional tax levied pursuant to subsection (a) shall be dedicated and distributed to the Citizenship Trust/American Village, a public educational corporation of the State of Alabama,

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(a)
In addition to the lodging tax levied in Shelby County pursuant to Section 45–58–243, as amended, there is hereby levied and imposed an additional tax in the amount of two percent of the charge for any room, rooms, lodging, or accommodations, including the charge for use or rental of personal property and services furnished in the room or lodgings, to be imposed against any person, firm, or corporation furnishing the room or lodgings and to be collected pursuant to subsection (a) of Section 45–58–243, as amended, and the state lodgings taxes pursuant to Chapter 26, Title 40.
(b) The net proceeds from the additional tax levied pursuant to subsection (a) shall be dedicated and distributed to the Citizenship Trust/American Village, a public educational corporation of the State of Alabama, pursuant to Article 2, commencing with Section 16–44A–30, Chapter 44A, Title 16, for the American Village Constitution and Citizenship Education Center in Shelby County. The Citizenship Trust/American Village shall provide an annual public accounting of the proceeds and uses of the proceeds, and shall file a copy with the Shelby County Commission. The public accounting shall also be available for public inspection. All students from any school in Shelby County shall be admitted without charge for the regular education programs of the center.