Alabama § 45-39-244.06 - Disposition of Funds.
Full text of Alabama Code of Alabama § 45-39-244.06 — Disposition of Funds., with citation guidance and answers to common questions.
§ 45-39-244.06. Disposition of Funds.
(a) The Alabama Department of Revenue shall distribute the net proceeds of the lodging tax as follows:
(1) Seventy-five percent of the net proceeds of the lodging tax shall be distributed to the Florence/Lauderdale Tourism Board.
(2) Twenty-five percent of the proceeds shall be distributed to the municipality where the lodging accommodation, room, hotel, motel, inn, bed and breakfast, or any other business is located including lodging located in the planning jurisdiction of the municipality. The proceeds shall be used by the municipality for the promotion of tourism, recreation, and conventions.
(b) There is established a tourism board in Lauderdale County consisting of the following members to be appointed as follows:
(1) Two members appointed by the Lauderdale County Commission for a term of four years.
(2) Two members appointed by the City of Florence governing body for a term of three years.
(3) One member appointed jointly by the Lauderdale County Commission and the City of Florence governing body for a term of two years.
(c) Thereafter, each appointee shall be appointed for a term of four years. Vacancies on the board shall be filled by the original appointing authority.
(d) The board may employ staff personnel as it deems necessary and provide for the duties, compensation, and benefits of the staff employees.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-39-244.06
What does Code of Alabama § 45-39-244.06 cover?
Section 45-39-244.06 ("Disposition of Funds.") 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 § 45-39-244.06?
A common citation format is "Code of Alabama § 45-39-244.06" (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 § 45-39-244.06 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.