AL SB208

Levies a 5 percent privilege or license tax on lodging and room rentals in Perry County for hotels, motels, inns, tourist camps, and similar establishments.

Tax applies to charges for rooms and accommodations furnished to transients, including personal property use and services, but excludes rentals of 30 or more continuous days and items already taxed under state lodging tax.

Collection follows the same procedures as the state lodging tax under Chapter 26, Title 40 of the Alabama Code, with collection costs capped at 5 percent of proceeds.

Net proceeds distributed as 90 percent to a debt reduction fund established by the Perry County Commission and 10 percent to the Perry County General Fund.

Effective on the first day of the third month following passage and approval by the Governor.