HB615 Summary

• Authorizes Elmore County commission to levy a privilege or license tax of $1.50 per night per room on lodging businesses including hotels, motels, inns, tourist camps, and similar establishments providing accommodations to transients.

• Exempts from the tax any rentals or services already taxed under state lodging tax provisions and any rooms rented continuously for 30 days or more.

• Requires tax collection using the same procedures as the state lodging tax under Alabama Code Chapter 26, Title 40.

• Directs net tax proceeds, less reasonable collection costs, into the county general fund for use at the discretion of the county commission for capital improvements.

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