HB382 Summary

• Authorizes the Coffee County Commission to levy a 4 percent privilege or license tax on lodging accommodations provided by hotels, motels, inns, tourist camps, tourist cabins, and similar establishments to transients.

• Tax collection follows the same procedures and exemptions as the state lodging tax under Alabama Code Chapter 26, Title 40, with tax liability constituting a debt secured by lien on the property of those owing or required to collect the tax.

• Distributes tax proceeds as follows: one-half of proceeds from the City of Enterprise goes to that city for tourism and economic development; one-half of proceeds from other municipalities goes to those municipalities; remaining half of municipal proceeds plus all unincorporated area proceeds go to the Coffee County General Fund for similar purposes.

• Takes effect on the first day of the third month following passage and governor approval.

• Applies only to Coffee County and excludes rentals or services already taxed under Alabama Code Article 1, Chapter 23, Title 40.