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AL SB272
Bill
Status
2/28/2013
Primary Sponsor
Gerald Dial
Click for details
AI Summary
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Amends Section 40-26-1 of the Alabama Code to add an exemption from state and local lodging taxes for the Alabama Association of Rescue Squads, Inc. and rescue squads that are members in good standing of the association for official meetings.
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Provides a separate exemption in Section 2 stating that the Alabama Association of Rescue Squads and member rescue squads in good standing are exempt from all county, municipal, and local lodging taxes.
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Defines key terms for purposes of the lodging tax exemptions, including "children" (individuals under age 21), "student," "nonprofit organization," and "privately operated" facilities.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Rescue Squads, Alabama Association of Rescue Squads, exemption from state and local lodging taxes, Sec. 40-26-1 am'd.
Rescue Squads
Last Action
Read for the first time and referred to the Senate committee on Finance and Taxation General Fund
2/28/2013