SB323 Summary

• Amends Section 40-26-1 of the Alabama Code to exempt non-overnight rental spaces from the state lodging tax, including banquet rooms and dining facilities within hotels, motels, inns, tourist camps, and tourist cabins.

• Adds exemption (iv) to subsection (b) of the lodging tax statute to exclude any portion of a lodging establishment that is not used for or intended to be used for overnight accommodations.

• Applies to the Alabama mountain lakes region counties: Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion, Marshall, Morgan, and Winston.

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