§ 45-57-243

In addition to all other taxes imposed by law, there is levied aprivilege or license tax in the amount hereinafter prescribed against everyperson engaging in Russell County in the business of renting or furnishingany room or rooms, lodging, or accommodations, to any transient in any hotel,motel, inn, tourist court, or any other place in which rooms, lodgings, oraccommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal totwo percent of the charge for the rooms, lodgings, or accommodations, includingthe charge for use of rental of personal property and services furnished in theroom or rooms. (Act 89–267, p. 406, § 1.)