SB43 Summary

• Authorizes the Autauga County Commission to levy a lodging tax on transient room rentals at hotels, motels, inns, condominiums, houses, tourist courts, and similar establishments.

• Sets tax rate at 10 percent of room charges outside Prattville city limits and 3 percent within Prattville corporate limits.

• Exempts charges included in state sales tax, rentals of 30 continuous days or more, and living accommodations intended as principal or permanent residence.

• Requires taxpayers to file monthly reports and pay taxes by the 20th of each month; provides for 10 percent penalty plus interest for late payment.

• Department of Revenue may deduct up to 5 percent of collected proceeds for administrative costs, with remainder deposited into Autauga County General Fund.