AL HB219

Amends Section 40-26-1 of the Alabama Code to define "transient" as any person or company to whom one or more rooms, meeting rooms, lodgings, living quarters, or sleeping/housekeeping accommodations are rented or furnished.

Imposes a privilege or license tax on businesses renting rooms or accommodations to transients in specified Alabama mountain lakes counties (Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion, Marshall, Morgan, and Winston) at 5 percent of charges, and 4 percent in all other counties.

Exempts from the transient occupancy tax any rentals governed by the Alabama Uniform Residential Landlord and Tenant Act (Chapter 9A of Title 35).

Tax does not apply to accommodations supplied for 180 or more continuous days, or by nonprofit camps and conference centers providing recreational or educational programs for children and students.

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