§ 4-10-920

For purposes of this article: (1) 'County' means a county in which revenues of the state accommodations tax imposed pursuant to Section 12-36-920 have aggregated at least fourteen million dollars in a fiscal year. (2) 'Fee' means the local option tourism development fee allowed to be imposed as provided in this article. (3) 'Municipality' means a municipal corporation created pursuant to Chapter 1, Title 5 or a municipal government as the use of the term dictates, located in a county as defined by subsection (1). HISTORY: 2009 Act No. 3, Section 1, eff upon approval (became law without the Governor's signature on April 9, 2009).