Opinion ID: 1642699
Heading Depth: 2
Heading Rank: 2

Heading: The lodging tax

Text: In 1998, the Alabama Legislature enacted Act No. 98-657, Ala. Acts 1998, which provided for the levy in Conecuh County of a privilege or license tax on the business of renting rooms, accommodations, or lodgings in Conecuh County (the lodging tax). Section 12 of that act provides: The custodian of the general funds of the County shall deposit the revenue derived from the tax levied herein in a special account separate and apart from other funds of the county and such funds shall be used exclusively for the purposes of (1) paying costs of constructing and equipping a new County jail in the County and of renovating and rehabilitating the historic Conecuh County Courthouse, including without limitation the financing or refinancing of such costs, and (2) once such costs shall have been paid and any debt issued or incurred to pay such costs shall have been retired, paying costs of operation, upkeep and maintenance of such renovated County Courthouse.  (Emphasis added.)