https://openjurist.org/state-code/al/45/toc/45.c28.art24.p4
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Taxation, Lodging
Ala. Code § 45-28-243
— Privilege or License Tax.(amended by Act 2026-564)
Ala. Code § 45-28-243.01
— Privilege or License Surcharge.
Ala. Code § 45-28-243.02
— Distribution of Proceeds.