[Ord. No. 161-95, 2-20-1995]
Unless the context clearly indicates a different meaning, the words, terms and phrases used in this article shall have the following respective meanings:
CITY
Shall mean the City of Albertville in the State of Alabama.
PERSON
Shall mean any person, firm, corporation, partnership, association, administration, trustee or other fiduciary.
POLICE JURISDICTION
Shall mean the territory outside the corporate limits of the City but within its police jurisdiction;
TRANSIENT
Shall mean a person to whom rooms or lodgings are rented for a period of less than 30 continuous days.
[Ord. No. 161-95, 2-20-1995; Ord. No. 1809-22, 4-2-2022]
(1) 
There is hereby levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person engaging in the business of renting or furnishing any room, rooms, or lodgings to transients in any hotel, motel, inn, short-term rentals, tourist camp, tourist cabin, campsite or any other place in which rooms or lodging is regularly furnished to transients for a consideration, the tax to be in an amount equal to 10% of the charge for such room, rooms or lodging, including the charge for use or rental of personal property and services furnished in such room, provided that charges for property sold or services furnished which are required to be included in the compensation of any tax levied under the terms and provisions of the Alabama state sales tax statutes shall not be included in computing the tax herein levied.
(2) 
The amount of taxes specified in this section shall be in addition to the applicable amounts of taxes provided for under § 7-39.1 et seq. of this chapter, levying privilege or license tax. The tax referred to in the foregoing § 7-132(1) shall apply only to, and be measured only by, the charges for the rental of rooms or lodgings supplied to transients, and shall not apply to or be measured by the charges for the rental of rooms or lodgings supplied for a period of 30 continuous days or longer.
[Ord. No. 161-95, 2-20-1995]
(1) 
There is hereby levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person engaging in the business of renting or furnishing any room or rooms or lodgings to transients in any hotel, motel, inn, tourist camp, tourist cabin or any other place in which rooms or lodging is regularly furnished to transients for a consideration, said tax to be in an amount equal to 1 1/2% of the charge for such room, rooms or lodgings, including the charge for use or rental of personal property and services furnished in such rooms, provided that charges for property sold or services furnished which are required to be included in the compensation of any tax levied under the terms and provisions of the Alabama state sales tax statutes shall not be included in computing the tax herein levied.
(2) 
The amount of taxes specified in this section shall be in addition to the applicable amounts of taxes provided for under § 7-39.1 et seq. of this chapter, levying privilege or license tax. The tax referred to in the foregoing § 7-133(1) shall apply only to, and be measured only by, the charges for the rental of rooms or lodgings supplied to transients, and shall not apply to or be measured by the charges for the rental of rooms or lodgings supplied for a period of 30 continuous days or longer.
[Ord. No. 161-95, 2-20-1995]
This article and the taxes herein levied shall be subject to all definitions, exception, exemptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments and deductions that are applicable to the taxes levied by the state lodging tax statutes, except where inapplicable or where herein otherwise provided, including all provisions of the state lodging tax statutes for enforcement and collection of taxes.
[Ord. No. 161-95, 2-20-1995]
This article shall not be construed to repeal any of the provisions of the general license code or ordinance of the City but shall be held to be cumulative, and the amounts of the taxes herein levied shall be in addition to the amounts of all other license taxes imposed by the City by its general license code or ordinance.[1]
[1]
Editor's Note: See Art. II of this chapter.
[Ord. No. 161-95, 2-20-1995]
This article shall become effective at 12:01 a.m. on the first day of April 1995, and the first payments of taxes hereunder shall be due and payable on the 20th day of May 1995. This article shall remain in full force and effect and shall apply to each month of the year 1995 beginning with the month of April and to each month of each calendar year thereafter from year to year.
[Ord. No. 1914-24, 10-7-2024]
(a) 
There is levied and imposed, in addition to the current 10% lodging tax and $2 surcharge and all other taxes of every kind now imposed by law, a surcharge upon every person, firm or corporation engaging in the business of renting or furnishing any room or rooms or lodging to transients in any hotel, motel, inn, tourist cabin or any other place in which rooms, lodgings or such accommodations are regularly furnished to transients for a consideration, in an amount of $1 per day per rented room. The surcharge shall not apply to rooms, lodging or accommodation rented to any one party for a period of 180 continuous days or more.
(b) 
Any person on whom the surcharge or tax levied by this article is imposed may add the surcharge or tax to the receipts from rental of rooms, lodgings or accommodations and may collect it from the occupants of such room, campsite, RV parking place or other accommodation.
(c) 
This section shall not be construed to repeal any of the provisions of the general license code or ordinance of the City but shall be held to be cumulative and in addition thereto, and the amounts of the taxes hereby levied shall be in addition to the amounts of all other license or privilege taxes imposed by the City by its general license code or ordinances.
(d) 
This surcharge as levied hereby and collected by the City shall be deposited into the general fund of the City.
(e) 
Each person, firm or corporation required to collect such surcharge shall pay directly to the City Clerk of the City each month on or before the 20th day of each month beginning with the date such surcharge is first due and payable as provided herein and shall continue to make such payments on the same date of each and every month thereafter.
(f) 
Each and every provision of this section is declared to be an independent provision and the holding of any provision to be void and invalid shall not affect any other provision, and it is declared that the other provisions of this section would have been enacted regardless of any provision which might have been held invalid.
(g) 
This section shall become effective on December 1, 2024, and the first payment of the surcharge shall be due and payable on January 20, 2025. This section shall remain in full force and effect and shall apply to each month of each calendar year thereafter from year to year.