134 chapters · 10,612 sections in this title.
Ala. Code § 45-28-91.02 Applicability and Disposition of Lodging Tax
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(1) Beginning October 1, 2026, the first four hundred ninety-one thousand dollars ($491,000) of the annual proceeds of any lodging tax due Etowah County pursuant to Section 45-28-243, Section 45-28-243.01, or any other lodging tax payable to the county shall be paid into the coun…
Ala. Code § 45-28-91.03 Tourism Board Tax Exemption
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The Etowah County Tourism Board established by this part is exempt from any and all county and municipal ad valorem taxes and sales and use taxes. (Act 2009-497, p. 917, §4.)
Ala. Code § 45-28-91.04 Transfer of Funds, Contracts, Assets. Etc
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Any and all funds held by and any contracts of the Civic Center Authority on May 14, 2009, shall be transferred to the Etowah County Tourism Board established by this part. Any and all funds held by or distributed to the Gadsden-Etowah County Tourism Board pursuant to Section 45-…
Ala. Code § 45-28-91.05 Reversion of Proceeds to Tourism Board
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(a) The portion of the proceeds distributed to the Etowah County Mega Sports Complex Authority under Section 45-28-91.02(a)(1) shall revert to the Etowah County Tourism Board, if, within three years from May 12, 2016, the Etowah County Mega Sports Complex Authority has not made s…