Chapter

Transient Occupancy Tax

Ala. Code § 40-26-1— Tax Imposed; Exemptions; Definitions.
Ala. Code § 40-26-1.1— Duties of Accommodations Intermediary; Annual Report; Exemptions.
Ala. Code § 40-26-2— Certain Municipal Privilege License Taxes Excluded in Computation of Tax.
Ala. Code § 40-26-3— Taxes Due Monthly; Filing of Reports; Election to File Quarterly, Semi-Annually, or Annually.
Ala. Code § 40-26-4— Cash and Credit Businesses.
Ala. Code § 40-26-5— Annual Return and Payment.
Ala. Code § 40-26-7— Verification of Reports.
Ala. Code § 40-26-8— Failure to Make Reports and Keep Records.
Ala. Code § 40-26-9— Willful Refusal to Make Reports or Permit Examination of Records.
Ala. Code § 40-26-16— Failure to Add Tax to Price of Service; Refund or Absorption of Tax Prohibited.
Ala. Code § 40-26-17— Violators Restrained from Continuing in Business.
Ala. Code § 40-26-18— Administration of Chapter.
Ala. Code § 40-26-19— Rules and Regulations.
Ala. Code § 40-26-20— Disposition of Proceeds of Tax.
Ala. Code § 40-26-21— Allowance of Discount of Taxes.