Section 45-37-245.02 Levy of Tax for Support and Operation of Birmingham-Jefferson Civic Center Authority.

(a) In addition to all other taxes imposed by law, there is hereby levied an additional privilege or license tax in the amount hereinafter prescribed against any person, organization, or other entity engaging in the county in the business of renting or furnishing any room or rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished for a consideration. The amount of the taxes levied by this section shall be equal to three percent of the charge for such rooms, lodgings, or accommodations. The taxes levied by this section shall become effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support of the operation of the authority, including, but not limited to, capital expansion, renovation, and maintenance. (c) There are exempted from the provisions of the tax levied by this section and from the computation of the amount of the tax levied or payable the following: Charges for property sold or services furnished which are required to be included in the tax levied by the State Sales Tax Act; boarding houses, tourist homes, and similar establishments regularly offering less than five rooms for rental; charges for the rental of rooms, lodgings, or accommodations furnished by any hospital, nursing homes, or convalescent homes, or by any charitable or eleemosynary institutions; charges for the rental of rooms, lodgings, or accommodations for a period of 30 continuous days or more. The exemptions pursuant to this subsection shall apply to any property sold or services furnished which are required to be included in any sales tax now or hereafter levied by the State of Alabama. (d) The taxes levied by this section, except as otherwise provided, shall be due and payable to the director of revenue or any other county officer or employee charged with the duty of collecting county licenses or privilege taxes, on or before the last day of each month next succeeding the month in which the tax accrues. On or before the last day of each month after the ratification date of the taxes, every person upon whom the tax is levied by this section shall render to the director on a form prescribed by him or her, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with such other information as the director may demand and require. When making the monthly report the taxpayer shall compute and pay to the director the amount of taxes shown to be due; provided, however, any person subject to the tax who conducts any business on a credit basis may defer reporting and paying the tax until after the person has received payment for the items, articles, or accommodations furnished. In the event the taxpayer so defers reporting and paying any taxes, he or she shall thereafter include in each monthly report all credit collections made during the then preceding month and shall pay the amount of taxes computed thereon at the time of filing the report. Every person engaged or continuing in any business subject to the taxes levied by this section shall keep and preserve suitable records of the gross proceeds of the business and such other books or accounts as may be necessary to determine the amount of tax for which he or she is liable. The records shall be kept and preserved for a period of five years and shall be open for examination at any time by the director or by any duly authorized agent, deputy, or employees of the director. Any person who fails to pay the tax levied by this section within the time required by this section shall pay in addition to the tax a penalty of 10 percent of the amount of tax due, together with interest thereon at the rate of one-half of one percent per month or fraction thereof from the date on which the tax became due and payable, to be assessed and collected as a part of the tax. The director may waive or remit the penalty or any portion thereof. (e) The failure of any person to pay any tax levied by this section within the time specified for the payment of the same by this section shall constitute a misdemeanor. The violation of any of the provisions of this section by any person shall constitute a misdemeanor. Any person violating any provisions of this section shall upon conviction be punished by a fine of not more than five hundred dollars ($500) and may also be sentenced not to exceed six months, or both, unless a different punishment is prescribed herein. (f) Before the 20th day of each calendar month, the director shall pay all of the license and privilege taxes levied by this section received by him or her during the next preceding calendar month, to the Birmingham-Jefferson Civic Center Authority. (g) Notwithstanding any other provision of law to the contrary, the total amount of all lodging taxes levied in Jefferson County shall not exceed 14 percent. (h) None of the provisions of this section shall be applied in such manner as to violate the Commerce Clause of the United States Constitution. Should any provision of this section be held invalid, the validity thereof shall not alter the remaining provisions of this act.