Section 40-26-1 through 40-26-21, Code of Alabama 1975.
Renting rooms, lodgings, or accommodations to transients in any hotel, motel, inn, tourist camp, or cabin, except where accommodations are furnished for a period of 180 continuous days or more. For transactions entered into on or after October 1, 2019, marine slips, spaces for tent camping, motor homes, travel trailers, campers, or RVs that are supplied for a period of 90 continuous days or more in any place will be excluded from the tax.
5% in the following counties: Blount, DeKalb, Lauderdale, Marion, Cherokee, Etowah, Lawrence, Marshall, Colbert, Franklin, Limestone, Morgan, Cullman, Jackson, Madison, and Winston.
4% in all other counties.
In addition to the above, counties and municipalities may levy local lodgings taxes, ranging in rate between 1% and 13%. Some of the local lodgings taxes are collected by ALDOR, third party administrators, and others are self-administered.
4% tax: 75% to General Fund. 25% to Bureau of Tourism and Travel.
1% tax: 50% to Alabama Mountain Lakes Association. 50% to the respective counties.