§ 40-26-1 Tax imposed; exemptions; definitions
§ 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

Terms Used In Alabama Code > Title 40 > Chapter 26 - Transient Occupancy Tax

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • following: means next after. See Alabama Code 1-1-1
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
  • month: means a calendar month. See Alabama Code 1-1-1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • preceding: means next before. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1