The Alabama Department of Revenue administers the collection of a tax that is referred to as "Baldwin County Lodging Tax" in certain areas within Baldwin County. The collections of said tax are designated for a public corporation known as Gulf Shores & Orange Beach Tourism.
The assessment and collection of the "Baldwin County Lodging Tax" is authorized by the Code of Alabama, 1975, Section 45-2-243.20 - 45-2-243.30. However, the Baldwin County Sales & Use Tax Department is not involved with the collection of nor does it receive any revenue from said tax. Any questions concerning the administration of the "Baldwin County Lodging Tax" should be directed to the Alabama Department of Revenue at 334-242-1490.
Links:
Alabama Department of Revenue - Tax Rates
Baldwin County Lodging Tax District
Lodging Tax District - Section 45-2-243.24
Lodging Tax Rate - Section 45-2-243.25
Gulf Shores & Orange Beach Tourism