AL HB647

Amends Section 2 of Act 79-126 of the 1979 Regular Session to redirect lodging tax proceeds in Jefferson County.

Directs the Director of Revenue to deduct 1% of collected lodging taxes to compensate the county for collection and administration expenses.

Allocates the remaining taxes after the 1% deduction to the Greater Birmingham Convention and Visitors Bureau for promotion of Birmingham as a convention and visitors destination.

Requires the balance of lodging tax proceeds to be paid into the county general fund and expended for county public purposes as determined by the county governing body, except for amounts pledged to debt repayment or contractual obligations.

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