AL HB599

Amends Section 45-13-243, Code of Alabama 1975, to increase the lodging tax in Clarke County from a flat $2 per room to 4 percent of the charge on each room.

Tax applies to all room rentals in hotels, motels, inns, tourist camps, tourist cabins, and similar lodging establishments that furnish accommodations to transients.

Exempts rentals or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40 and accommodations supplied for 30 or more continuous days.

Tax is collected using the same method as the state lodgings tax and net proceeds (minus reasonable collection costs) go to the county treasury for tourism and economic development promotion.

Effective on the first day of the third month following passage and approval by the Governor, or otherwise becoming law.