HB189 Summary

• Authorizes the Dale County Commission to levy a 2 percent privilege or license tax on room rentals and lodging accommodations provided to transients in hotels, motels, inns, tourist camps, tourist cabins, and similar establishments.

• Tax applies to charges for rooms, lodgings, accommodations, and services furnished in rooms, but excludes recreational vehicles and campgrounds.

• Tax collection follows the same procedures and exemptions as the state lodging tax under Chapter 26, Title 40, Code of Alabama 1975.

• Net proceeds from the tax must be kept in a separate fund by the Dale County Commission and used only for funding specific economic or tourism development projects or providing incentive programs for economic or tourism development.

• Act becomes effective on the first day of the third month following passage and approval by the Governor, or its otherwise becoming law.