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  2. U.S. State Codes
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  4. Alabama
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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 26 - Transient Occupancy Tax.


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.
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