HB 457 Summary

• Authorizes the Elmore County Commission to levy a privilege or license tax on the rental of rooms and lodging accommodations to transients, set at a rate that brings total lodging tax in each municipality and unincorporated areas to 15.5 percent based on January 1, 2020 levels.

• Allows an additional $2 room fee to be levied to equalize rates with the City of Prattville in Autauga County.

• Exempts charges subject to state sales tax, rentals for 30+ continuous days, and living accommodations intended as primary residences from the tax.

• Requires monthly tax reporting and payment by the 20th of each month, with a 10 percent penalty plus interest for late payments; records must be kept for two years.

• Directs tax proceeds to the Elmore County Lodging Fund: 67 percent for county economic development and 33 percent distributed equally to municipalities for economic development purposes.