This bill authorizes the levy of a lodging tax in the unincorporated area of Tallapoosa County, Alabama. The tax will be equal to 10 percent of the charge for rooms, lodgings, or accommodations provided to transients. However, if the unincorporated area is also in the police jurisdiction of a municipality that levies a lodging tax, the county's tax rate will be the difference between the municipality's rate and 10 percent. The bill also provides for exemptions from the tax, including charges for property sold or services furnished that are already subject to the state sales tax, and charges for rentals of 30 continuous days or more. The tax will be due and payable to the county on the 20th day of the month following the month in which the tax accrues. Failure to pay the tax on time will result in a penalty of 10 percent of the amount due, plus interest. The county may contract with an agent for the collection of the tax, and the agent may deduct a fee of up to 5 percent of the total amount collected. The net proceeds from the tax will be deposited into the Tallapoosa County General Fund and can be used for any lawful county purpose. The bill will become effective immediately upon passage and approval by the Governor.