Alabama § 45-57-243 - Levying Lodging Tax.
Full text of Alabama Code of Alabama § 45-57-243 — Levying Lodging Tax., with citation guidance and answers to common questions.
§ 45-57-243. Levying Lodging Tax.
In addition to all other taxes imposed by law, there is levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Russell County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, 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 two percent of the charge for the rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in the room or rooms.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-57-243
What does Code of Alabama § 45-57-243 cover?
Section 45-57-243 ("Levying 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 § 45-57-243?
A common citation format is "Code of Alabama § 45-57-243" (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 § 45-57-243 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.