Alabama § 45-26-246.20 - Levy of Tax.

§ 45-26-246.20. Levy of Tax.

(a) In Elmore County, in addition to all other taxes imposed by law, there is levied a privilege or license tax in the amount prescribed in this section against every person within the county engaging in the business of renting or furnishing a room or rooms, lodging, or accommodations to any transient in any place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration.

(b)(1) The amount of the tax shall be equal to a percent of the charge for the rooms, lodgings, or accommodations, including the charge for use of rental or personal property and services furnished in the room or rooms within Elmore County equal to a percent in the corporate limits of each municipality levying a lodging tax and a percent in the remainder of the county outside of the corporate limits of any municipality levying a lodging tax so that the total lodging tax levied in each municipality levying a lodging tax on January 1, 2020, and in the remainder of the county outside of the corporate limits of any municipality levying a lodging tax is equal to 15.5 percent, based on the lodging tax levied by any municipality on January 1, 2020; provided, however, in any municipality levying a lodging tax on January 1, 2020, equal to or exceeding 15.5 percent, no additional lodging tax shall be levied.

(2) In any municipality where the municipality levies both a lodging tax and a cooperative district assessment for lodging, the lodging tax and the cooperative district assessment fee on lodging at any lodging establishment shall be added together and the total tax and fees on lodging at the establishments shall not exceed the 15.5 percent considering the combined lodging tax and cooperative district assessment fee that was in effect as of January 1, 2020.

(3) In the event that a lodging tax and a cooperative district assessment fee on lodging is required to be added together, the county shall receive a minimum of two percent of the lodging tax levied by this subpart prior to distribution to a municipality as provided in this subpart.

(4) In addition, there is levied, in all areas of the county other than within the corporate limits of the City of Prattville, an additional room fee on the rental of a room subject to the lodging tax in the amount of two dollars ($2) in order to equalize the room fee in Elmore County with the rate in effect on May 2, 2023, in the corporate limits of the City of Prattville.