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AL SB19
Bill
Status
3/5/2019
Primary Sponsor
Gerald Allen
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AI Summary
SB19 Summary
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Amends Section 40-26-1 of the Code of Alabama 1975 to exclude tent camping spaces, marine slips, and recreational vehicle (RV) parks from the state transient occupancy tax.
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Current tax rates remain at 5 percent in the Alabama mountain lakes area (16 specified counties) and 4 percent in all other counties.
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Defines RVs subject to the exemption as motor homes, travel trailers, self-propelled campers, house cars, truck campers, and similar recreational vehicles.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Transient occupancy tax (lodging tax), not applicable to tent camping, marine ships, and recreational vehicles, Sec. 40-26-1 am'd.
Transient Occupancy Tax
Last Action
Read for the first time and referred to the Senate committee on Finance and Taxation General Fund
3/5/2019