AL SJR96

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

The Department of Revenue continued collecting lodging tax for more than two years after the Tax Tribunal's ruling invalidated its application to non-lodging facilities.

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

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

Directs copies of the resolution be provided to Governor Kay Ivey and the Department of Revenue Commissioner to communicate the Legislature's urgency and concern.