SB171 Summary

• Amends Alabama Code Section 40-26-1 to exempt certain room rentals from the lodging tax imposed in the Alabama mountain lakes region counties (Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion, Marshall, Morgan, and Winston).

• Excludes from the transient occupancy tax any charges for rental of ballrooms, dining rooms, club rooms, sample rooms, conference rooms, wedding chapels, or similar spaces that are not intended or suitable for overnight sleeping and are not used for overnight sleeping purposes.

• Requires that charges for exempt meeting room rentals be separately stated by the facility and used exclusively for meetings, conferences, seminars, club meetings, private parties, or similar activities to qualify for the exemption.

• Applies the exemption solely to the transient occupancy tax under Chapter 26 of Title 40; excludes meeting room charges from Chapter 23 of Title 40 taxes as well if separately stated.

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