Section 45-39-244.04 – Severability.
Section 45-39-244.04 Severability. None of the provisions of this part shall be applied in such manner as to violate the Commerce Clause of the Constitution of Alabama of 1901. Should any provision of this part be held invalid, the invalidity thereof shall not affect remaining provisions of this part. (Act 86-411, p. 599, §5.)
Section 45-39-244.05 – Cost of Collection.
Section 45-39-244.05 Cost of collection. The State Department of Revenue shall charge Lauderdale County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month […]
Section 45-39-244.06 – Disposition of Funds.
Section 45-39-244.06 Disposition of funds. (a) The Alabama Department of Revenue shall distribute the net proceeds of the lodging tax as follows: (1) Seventy-five percent of the net proceeds of the lodging tax shall be distributed to the Florence/Lauderdale Tourism Board. (2) Twenty-five percent of the proceeds shall be distributed to the municipality where the […]
Section 45-39-244 – Levy of Tax.
Section 45-39-244 Levy of tax. In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax against every person engaging in Lauderdale 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, bed […]
Section 45-39-244.01 – Exemptions.
Section 45-39-244.01 Exemptions. There are exempted from the provisions of the tax levied by this part and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; […]
Section 45-39-244.02 – Monthly Report; Records; Penalties.
Section 45-39-244.02 Monthly report; records; penalties. (a) The taxes levied by this part, except as otherwise provided herein, shall be due and payable to the State Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each […]
Section 45-39-244.03 – Application of State Statutes.
Section 45-39-244.03 Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax; make reports, or otherwise; the promulgation of rules and regulations with respect […]