HB378 Summary

• Levies a $4 per night lodging tax in Wilcox County on all rooms, lodgings, and accommodations provided to transients in hotels, motels, inns, condominiums, and similar facilities.

• Exempts charges included in state sales tax, rentals qualifying for exemption under Alabama's Transient Occupancy Tax, and long-term residential rentals.

• Requires monthly tax reporting to the State Department of Revenue by the 20th day of the following month, with a 10 percent penalty plus interest for late payments.

• Directs tax proceeds to be deposited into the Wilcox County General Fund within 10 days, with one-half of proceeds going to the Wilcox Area Chamber of Commerce for tourism promotion and special events.

• The State Department of Revenue may deduct up to 5 percent of collected tax to cover administrative costs before remitting remaining proceeds to the Wilcox County Commission.