Taxation
45-3A-30Renting or Furnishing Rooms, Lodging, or Accommodations; Bed and Breakfast Establishments.45-3A-30.01Exemptions and Application of Tax.45-3A-30.02Payment of Taxes; Records; Penalty.45-3A-30.03Application and Construction of State Lodging Tax.45-3A-30.04Disposition of Funds.45-3A-30.05Application and Severability of Part.45-3A-30.06Costs of Collections; Remainder of Proceeds.