Alabama § 45-58-243.01 - Dedicating Proceeds.
Full text of Alabama Code of Alabama § 45-58-243.01 — Dedicating Proceeds., with citation guidance and answers to common questions.
§ 45-58-243.01. Dedicating Proceeds.
(a) In addition to the lodging tax levied in Shelby County pursuant to Section 45–58–243, as amended, there is hereby levied and imposed an additional tax in the amount of two percent of the charge for any room, rooms, lodging, or accommodations, including the charge for use or rental of personal property and services furnished in the room or lodgings, to be imposed against any person, firm, or corporation furnishing the room or lodgings and to be collected pursuant to subsection (a) of Section 45–58–243, as amended, and the state lodgings taxes pursuant to Chapter 26, Title 40.
(b) The net proceeds from the additional tax levied pursuant to subsection (a) shall be dedicated and distributed to the Citizenship Trust/American Village, a public educational corporation of the State of Alabama, pursuant to Article 2, commencing with Section 16–44A–30, Chapter 44A, Title 16, for the American Village Constitution and Citizenship Education Center in Shelby County. The Citizenship Trust/American Village shall provide an annual public accounting of the proceeds and uses of the proceeds, and shall file a copy with the Shelby County Commission. The public accounting shall also be available for public inspection. All students from any school in Shelby County shall be admitted without charge for the regular education programs of the center.
Frequently Asked Questions About Alabama § 45-58-243.01
What does Code of Alabama § 45-58-243.01 cover?
Section 45-58-243.01 ("Dedicating Proceeds.") 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 § 45-58-243.01?
A common citation format is "Code of Alabama § 45-58-243.01" (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 § 45-58-243.01 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.