HB607 Summary

• Amends Section 45-20-243 of the Code of Alabama 1975 to increase the lodging tax rate in Covington County from 4 percent to 7 percent.

• The tax applies to persons engaging in the business of renting or furnishing rooms, lodgings, or accommodations to transients in hotels, motels, inns, condominiums, houses, tourist courts, and similar establishments.

• The tax is calculated as a percentage of the charge for rooms, lodgings, or accommodations, including charges for use or rental of personal property and services furnished in the rooms.

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

• Passed by the House on May 12, 2015 and the Senate on May 21, 2015.