AL SB285

Amends Section 40-26-1 of the Alabama Code to exclude certain rental spaces from lodging tax by specifying that rental portions of hotels, motels, inns, tourist camps, and similar facilities that are not used as temporary sleeping accommodations for transients are not subject to the lodging tax.

Clarifies that convention facilities, banquet halls, and meeting rooms within lodging establishments are specifically exempt from lodging tax and shall not be considered amusements or sales under Chapter 23 of the tax code.

Maintains existing lodging tax rates of 5 percent in the Alabama mountain lakes region counties (16 counties including Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion, Marshall, Morgan, and Winston) and 4 percent in all other counties.

Preserves existing exemptions for accommodations supplied for 180 continuous days or more and for nonprofit-operated camps and conference centers providing educational or recreational programs.

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