{"data":{"id":"us-al/ala.-code-45-10-243.20","jurisdiction":"us-al","citation":"Ala. Code § 45-10-243.20","heading":"Additional Lodging Tax Levied.","body":"(a) In addition to all other taxes of every kind now imposed by law, the Cherokee County Commission may levy 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 a transient 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. The amount of the tax shall be two dollars ($2) for each room, lodging, or accommodation. There is exempted from the tax authorized to be levied under this section any rentals or services taxed under Article 1, Chapter 23, Title 40.\n(b) The tax authorized to be levied by this section shall be collected in the same manner and, subject to the same exemptions as any lodging tax otherwise levied by local law in the county. The net proceeds from the tax shall be distributed to the Cherokee County Commission, to be kept in a separate fund or account to be distributed by the county commission to the Cherokee County Chamber of Commerce $1.25, the Cherokee County Park Board $.50, and the Cherokee County Museum $.25.","path":["Title 45 Local Laws.","Chapter 10 Cherokee County.","Article 24 Taxation.","Part 4 Tax, Lodging","Subpart 2 2017 Lodging Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-10-243.20","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"200cb1323fc8b71510918cc793bec5afd4c892c138a0f9ead5387b904f94d68d","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-10-243.06","next":"us-al/ala.-code-45-10-244"},"notice":"GroundRules: Original legal text. Not legal advice."}