The legislature has passed and the Governor has signed Act No. 97-604, which levied a 5 percent lodgings tax in Cherokee County that excluded from the tax bed and breakfast accommodations. This Act was amended by Act No. 99-414 which requires bed and breakfast establishments to collect and remit to the Alabama Department of Revenue the 5 percent Cherokee County Lodgings tax effective September 1, 1999.

Therefore your first Cherokee County lodgings tax report for the month of September 1999 will be due on or before October 20, 1999. Forms for use in reporting the Cherokee County Lodgings Tax will be mailed to you before October 20, 1999. A separate report and remittance in payment of the Cherokee County Tax is to be mailed to the same address as your State Lodgings Tax report.

If you have any questions regarding the Cherokee County Lodgings Tax, please contact this office.