(a) In addition to all other taxes now imposed by law, there is hereby levied in Lawrence County a privilege or license tax of three percent on the business of renting rooms, lodging, or accommodations to transients as provided for in Chapter 26 of Title 40, as heretofore or hereafter amended or supplemented, hereinafter referred to as the state lodging tax, in the manner and at the rate hereinafter prescribed.

(b) Upon every person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, bed and breakfast facility, tourist camp, tourist cabin, tourist court, or any other place in which rooms, lodging, or accommodations are rented or furnished to transients for a consideration, a privilege or license tax is hereby levied in an amount to be determined by application of the rate of three percent of the charge for such room or rooms, lodging, or accommodation, including any charge for use or rental of personal property and services furnished in such room. Provided, however, there is exempted from the tax levied under this section any rentals or services taxed under the Alabama sales tax act, provided for in Chapter 23 of Title 40, as heretofore or hereafter amended or supplemented. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any place. The tax shall also not apply to those facilities owned or operated by churches or other religious organizations.