AL HB564

Authorizes the Blount County Commission to levy a 4 percent privilege or license tax on rooms, lodging, and accommodations furnished to transients in hotels, motels, inns, tourist camps, tourist cabins, and similar establishments.

Tax applies to the charge for rooms, lodgings, accommodations, and services furnished in the room, excluding rentals or services already taxed under Alabama Code Article 1, Chapter 23, Title 40.

Tax shall be collected by Blount County in the same manner and subject to the same exemptions as the state lodging tax, with the county having all rights and remedies for collection currently applicable to state lodging tax collection.

Proceeds from the tax shall be deposited into a county tourism fund to be used for tourism promotion, county beautification, park and recreation projects, and maintaining county covered bridges.

Act becomes effective on the first day of the third month following passage and approval by the Governor, or upon otherwise becoming law.