Alabama § 45-28-91.02 - Applicability and Disposition of Lodging Tax.
Full text of Alabama Code of Alabama § 45-28-91.02 — Applicability and Disposition of Lodging Tax., with citation guidance and answers to common questions.
§ 45-28-91.02. Applicability and Disposition of Lodging Tax.
(1) Beginning October 1, 2026, the first four hundred ninety-one thousand dollars ($491,000) of the annual proceeds of any lodging tax due Etowah County pursuant to Section 45-28-243, Section 45-28-243.01, or any other lodging tax payable to the county shall be paid into the county treasury to be distributed to the Etowah County Tourism Board established by this part to be used to carry out the purposes of this part. The remaining portion of the proceeds shall be distributed to the Etowah County Mega Sports Complex Authority.
(2) Notwithstanding any provision of Section 45-28-243 or Section 45-28-243.01, the lodging taxes levied by Section 45-28-243 and Section 45-28-243.01 shall not apply to rooms, lodgings, or accommodations supplied for a period of 180 continuous days or more in any place.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-28-91.02
What does Code of Alabama § 45-28-91.02 cover?
Section 45-28-91.02 ("Applicability and Disposition of Lodging Tax.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-28-91.02?
A common citation format is "Code of Alabama § 45-28-91.02" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-28-91.02 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.