Alabama § 45-37-90.07 - Collection of Fees and Charges.
Full text of Alabama Code of Alabama § 45-37-90.07 — Collection of Fees and Charges., with citation guidance and answers to common questions.
§ 45-37-90.07. Collection of Fees and Charges.
(a) The Legislature hereby makes the following findings:
(1) Amendment 280 to the Constitution of Alabama 1901, provides that no tax levied by the state or any municipality or county of the state shall apply to the authority, unless such tax applies to the county and to the city where the authority is incorporated.
(2) The authority engages in various transactions at its facilities that would give rise to taxes that would be levied by the state or any municipality or county of the state with respect to such transactions if Amendment 280 did not exempt the authority from such taxes, such taxes being herein referred to as transaction-related taxes. These transaction-related taxes may include, but shall not be limited to, leasing or rental taxes, sales taxes, lodging taxes, and taxes on the sale of alcoholic beverages or tobacco products. The Legislature intends that the authority shall be allowed to collect a fee or charge in lieu of such transaction-related taxes and retain the proceeds of such fees or charges for purposes authorized by this part.
(b) The authority may impose and collect a fee or charge in lieu of any such transaction-related taxes. The authority may use the proceeds of any such fee or charge for any purpose for which the authority may apply its other funds under this part or other applicable law.
(c) The collection and retention by the authority, prior to June 20, 2003, of any amounts that would have been authorized by this part are hereby authorized, ratified, validated, or confirmed.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-37-90.07
What does Code of Alabama § 45-37-90.07 cover?
Section 45-37-90.07 ("Collection of Fees and Charges.") 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 § 45-37-90.07?
A common citation format is "Code of Alabama § 45-37-90.07" (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 § 45-37-90.07 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.