Code of Alabama - Title 40: Revenue and Taxation - Chapter 26 - Transient Occupancy Tax

• Section 40-26-1 Tax imposed; exemptions; definitions
  (a) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon...
• Section 40-26-2 Certain municipal privilege license taxes excluded in computation of tax
  Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate on gross sales or gross receipts from sales,...
• Section 40-26-3 Taxes due monthly; filing of reports; election to file quarterly, semi-annually, or annually
  (a) The taxes levied under this chapter, except as otherwise provided in subsection (b), shall be due and payable in monthly installments on or before...
• Section 40-26-4 Cash and credit businesses
  Any person, firm or corporation taxable under this chapter having a cash and credit business may report such cash business and the taxpayer shall thereafter...
• Section 40-26-5 Annual return and payment
  On or before 30 days after the end of the tax year, each person, firm or corporation liable for the payment of a privilege tax...
• Section 40-26-7 Verification of reports
  The monthly reports herein required to be made are not required to be made on oath, but wherever in this chapter any report is required...
• Section 40-26-8 Failure to make reports and keep records
  Any person, firm or corporation subject to the provisions of this chapter who fails to make the reports or any of them as herein required,...
• Section 40-26-9 Willful refusal to make reports or permit examination of records
  Any person, firm or corporation subject to the provisions of this chapter willfully refusing to make the reports herein required, or who shall refuse to...
• Section 40-26-16 Failure to add tax to price of service; refund or absorption of tax prohibited
  It shall be unlawful for any person, firm or corporation engaged in or continuing within this state in any business for which a license or...
• Section 40-26-17 Violators restrained from continuing in business
  Any taxpayer who shall violate any of the provisions of this chapter may be restrained from continuing in business, and the proper prosecution shall be...
• Section 40-26-18 Administration of chapter
  The administration of this chapter is vested in and shall be exercised by the Department of Revenue, except as otherwise herein provided, and the enforcement...
• Section 40-26-19 Rules and regulations
  The department shall from time to time promulgate such rules and regulations for making returns and for ascertainment, assessment and collection of the tax imposed...
• Section 40-26-20 Disposition of proceeds of tax
  One-fifth of the proceeds of the tax levied by this chapter in counties which are members of the Alabama Mountain Lakes Association, after deduction of...
• Section 40-26-21 Allowance of discount of taxes
  The Governor may, by executive order, authorize the state Department of Revenue to provide by proper rules and regulations for the allowance of a discount...

Last modified: May 3, 2021