AL HJR361

Urges the Alabama Department of Revenue to immediately notify all hotels, motels, inns, and similar accommodations that lodging tax should not be collected on non-sleeping accommodations.

References an Alabama Tax Tribunal ruling from December 10, 2014, that determined lodging tax applies only to rooms or closed private areas used as temporary living quarters and sleeping accommodations for short periods.

Specifies that lodging tax does not apply to convention facilities, banquet halls, or meeting rooms within accommodations establishments.

Directs that copies of the resolution be provided to Governor Kay Ivey and the Commissioner of the Department of Revenue to communicate the Legislature's urgent concern about continued tax collection after the tribunal's invalidation.