HB645 Summary

• Amends Section 6 of Act 525 of the 1965 Regular Session to modify how Jefferson County lodgings tax proceeds are distributed and used.

• Directs the Director of Revenue to pay all collected lodgings taxes into the county general fund, except for amounts pledged to debt repayment or contractual obligations of the county.

• Removes previous language requiring a portion of proceeds to be paid to the Birmingham Jefferson Civic Center Authority and instead allows remaining proceeds to be expended for general county public purposes as determined by the county governing body.

• Maintains the 1% privilege or license tax on room rentals in hotels, motels, inns, tourist courts, and trailer space accommodations.

• Becomes effective on the first day of the third month following passage and approval by the Governor.