{"data":{"id":"us-al/ala.-code-45-16-243","jurisdiction":"us-al","citation":"Ala. Code § 45-16-243","heading":"Levy of Tax Authorized.","body":"In addition to all other taxes of every kind now imposed by law, the Coffee 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 equal to four percent of the charge for the rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room. There is exempted from the tax authorized to be levied under this part any rentals or services taxed under Article 1, Chapter 23, Title 40.","path":["Title 45 Local Laws.","Chapter 16 Coffee County.","Article 24 Taxation.","Part 4 Tax Lodging."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-16-243","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"c5257122d76766297895274f4daef21ddb9452ce0047e21f9df49b4190caf550","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-16-242.28","next":"us-al/ala.-code-45-16-243.01"},"notice":"GroundRules: Original legal text. Not legal advice."}