ORDINANCE [To Amend City of Prattville Code of Ordinances, Chapter 38 – Licenses, Taxation and Miscellaneous Business Regulations, Article III. – Sales Tax, Use Tax and Similar Tax, Division 5. – Transient Occupancy Tax, Sec. 38-211. – Tax Levied Within Corporate Limits; Amount.]
BE IT ORDAINED by the City Council of the City of Prattville that City of Prattville Code of Ordinances, Chapter 38 – Licenses, Taxation and Miscellaneous Business Regulations, Article III. – Sales Tax, Use Tax and Similar Tax, Division 5. – Transient Occupancy Tax, Sec. 38-211. – Tax Levied Within Corporate Limits; Amount is hereby amended to read as follows:
Sec. 38-211. – Tax levied within Corporate Limits; Amount.
(a) There is hereby imposed by law, a privilege or license tax upon every person engaging within the Corporate Limits of the City in the business of renting or furnishing any rooms or lodgings to transients in any hotel, motel, inn, tourist camp, tourist cabin or any other place in which rooms or lodgings are regularly furnished to transients for a consideration, said tax to be in an amount equal to 8.5 percent of the charge for any rooms or lodgings, including the charge for use or rental of property and services furnished which are required to be included in the computation of the tax levied in § 40-26-1 of the Code of Alabama, 1975, as amended.
(b) In addition to the privilege or license tax set forth in subsection (a), there shall be an additional $2.00 lodging fee per occupied room per night levied on the charge for any rooms or lodgings.
(c) The additional $2.00 lodging fee collected under subsection (b) shall be expended only for Parks and Recreation Department capital improvement projects.
(d) In addition to the privilege or license tax set forth in subsections (a) and (b), there shall be an additional $5.00 lodging fee per occupied room per night levied on the charge for any rooms or lodgings.
(e) The additional $5.00 lodging fee collected under subsection (d) shall be expended only for education-related expenses within the Corporate Limits of the City of Prattville.
THIS Ordinance shall become effective January 1, 2027, upon its passage and publication as provided by law.
THE provisions of this Ordinance are severable. If any portion of this Ordinance is declared invalid or unconstitutional, such declaration shall not affect the parts which remain.
ALL Ordinances, or parts of Ordinances, in any manner conflicting herewith are hereby repealed.
ADOPTED THIS 15TH DAY OF SEPTEMBER, 2026.
By: Michael P. Whaley, President
Prattville City Council
AUTHENTICATED THIS 15TH DAY OF SEPTEMBER, 2026.
By: Paula G. Barlow
City Clerk
APPROVED:
By: Bill Gillespie, Jr.
Mayor
ORDINANCE BOOK 2026, PAGE 016






