Chapter 991, Laws of 1997;
Chapter 936, Laws of 2001;
Chapter 957, Laws of 2005;
Senate Bill 2059, 2007 Regular Session;
House Bill 1630, 2014 Regular Session;
Senate Bill 2919, 2017 Regular Session;
Senate Bill 3086, 2021 Regular Session;
Senate Bill 3272, 2025 Regular Session
A 2 ½% tax is imposed on the gross proceeds (excluding charges for food, telephone, laundry, beverages and similar charges) from room rental of all hotels and motels in Lauderdale County. The levy does not apply to gross proceeds from room rentals for day meetings where the room does not serve as overnight sleeping accommodations. This levy is in addition to all other taxes imposed. Effective June 1, 1997. Repeal date October 1, 2029.
“Hotel” and “motel” means a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. Hotels and motels with 10 or less rental units are exempt.