Transient Occupancy Tax.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Transient Occupancy Tax.

Checkout our iOS App for a better way to browser and research.

Section
40-26-1

Tax Imposed; Exemptions; Definitions.

Section
40-26-2

Certain Municipal Privilege License Taxes Excluded in Computation of Tax.

Section
40-26-3

Taxes Due Monthly; Filing of Reports; Election to File Quarterly, Semi-Annually, or Annually.

Section
40-26-4

Cash and Credit Businesses.

Section
40-26-5

Annual Return and Payment.

Section
40-26-7

Verification of Reports.

Section
40-26-8

Failure to Make Reports and Keep Records.

Section
40-26-9

Willful Refusal to Make Reports or Permit Examination of Records.

Section
40-26-16

Failure to Add Tax to Price of Service; Refund or Absorption of Tax Prohibited.

Section
40-26-17

Violators Restrained From Continuing in Business.

Section
40-26-18

Administration of Chapter.

Section
40-26-19

Rules and Regulations.

Section
40-26-20

Disposition of Proceeds of Tax.

Section
40-26-21

Allowance of Discount of Taxes.