HB233 Summary

• Amends Section 45-28-91.02 of the Code of Alabama 1975 to modify distribution of Etowah County lodging tax proceeds.

• Directs lodging tax revenue from Section 45-28-243.01 to be split equally, with 50 percent to the Etowah County Tourism Board and 50 percent to the Etowah County Mega Sports Complex Authority.

• Removes the exemption for campgrounds from lodging tax, making campgrounds subject to the tax under Sections 45-28-243 and 45-28-243.01.

• Maintains existing exemptions for rooms or accommodations rented for 30 or more continuous days and for accommodations with 20 or fewer rooms that existed as of May 14, 2009.

• Becomes effective on the first day of the third month following passage and approval by the Governor.