HB382 Summary

• Creates the Alabama Tourism Improvement Act of 2020, establishing a procedure for counties and municipalities to create tourism improvement districts that levy assessments on businesses to fund tourism-related activities and improvements.

• Districts are governed by a business owners' association board with majority business owner representation, which manages assessment revenue and implements planned activities within parameters approved by the authorizing county or municipality.

• Assessment methods may be based on percentage of gross business revenue, fixed dollar amounts per transaction, or other reasonable benefit-based methods, with new districts limited to 10 years and renewed districts to 20 years.

• Requires a written petition from business owners paying over 50% of proposed assessments to initiate formation, followed by public hearing and 30-day written notice; districts cannot be established if majority protest is received from affected businesses.

• Allows districts to be modified by business owners' association request, renewed after expiration, or disestablished upon finding of misappropriation, law violation, or majority business owner petition after year two of operation.