Alabama Chapter 26 — TRANSIENT OCCUPANCY TAX.
- 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 — When tax due; monthly reports and payments.
- 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.