SB308 Summary

• Amends Alabama Code Section 40-26-1 to exclude marine slips, tent camping spaces, and recreational vehicle spaces from transient occupancy tax when supplied for 90 continuous days or more, effective October 1, 2019.

• Maintains existing transient occupancy tax rates of 5 percent in Alabama mountain lakes counties (Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion, Marshall, Morgan, and Winston) and 4 percent in all other counties.

• Preserves existing exemptions for lodging supplied for 180 continuous days or more and for nonprofit camps and conference centers serving children, students, and nonprofit members.

• Defines applicable terms including "children" (individuals under age 21), "student" (per 26 U.S.C. §151(c)(4)), "nonprofit organization" (26 U.S.C. §501(c)(3) exempt organizations), and "privately operated" facilities.

• Becomes effective immediately upon passage and gubernatorial approval.