SB466 Summary

• Amends Act 2008-494 to authorize Talladega County Commission to levy a 2 percent privilege or license tax on lodging charges for rooms, accommodations, and related services furnished to transients in hotels, motels, inns, tourist cabins, and similar establishments.

• Exempts rentals or services already taxed under Division 1 of Article 1 of Chapter 23 of Title 40, Code of Alabama 1975 from the lodging tax.

• Excludes lodging supplied for 30 or more continuous days and explicitly excludes all campgrounds in the county from the tax.

• Becomes effective immediately upon passage and approval by the Governor.