Section 45-28-243 – Privilege or License Tax.
Section 45-28-243 Privilege or license tax. (a) In Etowah 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 […]
Section 45-28-243.01 – Privilege or License Surcharge.
Section 45-28-243.01 Privilege or license surcharge. (a) This section shall be applicable only to Etowah County. (b) There is levied and imposed, in addition to all other surcharges of every kind now imposed by law, a privilege or license surcharge upon every person, firm, or corporation engaging in the business of renting or furnishing any […]
Section 45-28-243.02 – Distribution of Proceeds.
Section 45-28-243.02 Distribution of proceeds. In Etowah County, the portion of the tax proceeds collected pursuant to Section 40-26-1, which is distributed to the County Commission pursuant to Section 40-26-20, to be used for the promotion of tourism, recreation, and conventions, shall be distributed to the Etowah County Mega Sports Complex Authority. (Act 2016-368, §1.)