In addition to all other taxes imposed by law, there is levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Russell County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal to two percent of the charge for the rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in the room or rooms.

(Act 89–267, p. 406, § 1.)