AL HJR330

The Alabama Tax Tribunal ruled on December 10, 2014, that lodging tax applies only to rooms or closed private areas used as temporary living quarters or sleeping accommodations for short periods.

Urges the Department of Revenue to immediately notify all hotels, motels, inns, tourist camps, and similar establishments that lodging tax should not be collected on accommodations not designed for temporary living or sleeping.

Specifies that the lodging tax exemption applies to convention facilities, banquet halls, and meeting rooms.

Directs the Legislature to provide copies of the resolution to Governor Kay Ivey and the Commissioner of the Department of Revenue to communicate the Legislature's urgency and concern regarding this matter.