AL SB446

Amends Alabama Code Section 40-26-1 to clarify exemptions from the state lodging tax in the Alabama mountain lakes region (16 specified counties).

Adds a new exemption (iv) for rentals of single-family residences or individual units within multifamily premises under written lease agreements of 30 or more continuous days.

Defines qualifying multifamily units as those containing separate self-contained cooking, eating, sleeping, bathroom, and living space permitted by zoning laws for single-family occupancy.

Excludes from the multifamily exemption any premises that permit lease or occupancy by any person for periods of 30 continuous days or more (such as short-term rental properties).

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