HB528 Summary

• Amends the Etowah County Tourism Board structure and powers under Sections 45-28-91.01 and 45-28-91.02 of the Alabama Code.

• Beginning October 1, 2016, allocates the first $491,000 of annual lodging tax proceeds to the Etowah County Tourism Board, with remaining proceeds distributed to the Etowah County Mega Sports Complex Authority.

• Removes the exemption for campgrounds from lodging taxes levied under Sections 45-28-243 and 45-28-243.01.

• Provides that lodging tax proceeds revert to the Tourism Board if the Mega Sports Complex Authority fails to make substantial progress (securing architectural drawings, purchasing land, and engaging an architectural firm) within three years of the act's effective date.

• Becomes effective immediately upon passage and approval by the Governor.