SB226 Summary

• Amends Section 40-26-1 of the Code of Alabama 1975 to exclude certain rental spaces from the lodging tax.

• Exempts charges for rental of ballrooms, dining rooms, club rooms, sample rooms, conference rooms, wedding chapels, or similar spaces not intended or suitable for overnight sleeping purposes from the lodging tax if charges are separately stated and space is used exclusively for meetings, conferences, seminars, or similar activities.

• The exemption applies only to the transient occupancy tax under Chapter 26 of Title 40 and does not affect other taxes or fees, except that separately stated rental charges for such excluded spaces are also excluded from Chapter 23 taxes.

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