Alabama § 45-58-243 - Levy of Tax; Collection and Disposition.
Full text of Alabama Code of Alabama § 45-58-243 — Levy of Tax; Collection and Disposition., with citation guidance and answers to common questions.
§ 45-58-243. Levy of Tax; Collection and Disposition.
(a) In Shelby County, there is hereby levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount of five percent of the charge for the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room; provided, that there is exempted from the tax levied under this section any rentals or services taxed under Division 1, commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any place.
(b) Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate on gross sales or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer or user shall be excluded from gross sales or gross receipts, as the case may be, in the computation of the herein tax levied.
(c)(1) Unless otherwise directed by the Shelby County Commission, the tax herein levied shall be collected in the same manner as the state lodgings tax as provided in Chapter 26, Title 40, and the net proceeds thereof shall be payable to the county general fund into a special account to be known as the Shelby County Promotion Account. The account funds shall be used exclusively for the support and promotion of tourism and industry in Shelby County. The State Department of Revenue shall adopt rules and regulations and provide forms and instructions as are necessary to implement of this section so long as it shall be charged with the responsibility of collecting the tax. In the event the Shelby County Commission elects to collect the tax itself or through its agency or department, and so directs by resolution, the Shelby County Commission, or its duly authorized department or agency, shall adopt rules and regulations and provide forms and instructions as are necessary to implement this section.
(2) If directed by resolution of the Shelby County Commission, the tax herein levied shall be collected by the Shelby County Commission or the duly authorized agency or department of the Shelby County Commission in otherwise the same manner as state lodgings taxes are levied and collected in Chapter 26, Title 40.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-58-243
What does Code of Alabama § 45-58-243 cover?
Section 45-58-243 ("Levy of Tax; Collection and Disposition.") 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 § 45-58-243?
A common citation format is "Code of Alabama § 45-58-243" (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 § 45-58-243 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.