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