Title
An Ordinance Amending Ordinance No. 538-97, Codified As Section 7-6, Code Of Ordinances, Pertaining To Municipal Lodging Taxes.
Summary
DESCRIPTION OF TOPIC: (who, what, when, where, why, and how much)
An Ordinance Amending Ordinance No. 538-97, Codified As Section 7-6, Code Of Ordinances, Pertaining To Municipal Lodging Taxes.
Body
WHEREAS, the City of Foley currently charges a municipal lodging tax in the amount of four percent (4%) inside the corporate limits and two percent (2%) inside the police jurisdiction; and
WHEREAS, the City's lodging tax is collected by the State of Alabama Department of Revenue at the same time and manner as the State collects its own four percent (4%) lodging tax; and
WHEREAS, the combined state and local lodging taxes being charges inside the corporate limits of certain neighboring municipalities is eleven percent (11%); and
WHEREAS, the City Council has found and determined that it is in the best interests of the City of Foley to amend its municipal lodging tax ordinance to increase the rate of taxation and to bring it into conformity with current state lodging tax laws;
BE IT ORDAINED that the Foley City Council at its regular meeting on July 1, 2013 as follows:
Section 1. That Ordinance 538-97, which is codified as Section 7-6, Code of Ordinances of the City of Foley, is hereby repealed, superseded, and replaced with the following:
Privilege or license tax against persons, firms or corporations engaged in the business of furnishing rooms, lodgings or accommodations to transients.
(a) Inside City Limits. There is hereby levied and imposed, in addition to all other taxes of every kind now imposed ny law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodging, accommodations are regularly ...
Click here for full text