AL HB503

Levies a 7% privilege or license tax on room rentals and lodging accommodations provided to transients in Marion County hotels, motels, inns, tourist camps, and similar facilities.

Tax applies to charges for rooms, lodgings, accommodations, and personal property or services furnished in rooms; excludes rentals or services already taxed under Alabama Code Division 1 of Chapter 23, Title 40, and accommodations provided for 30 continuous days or more.

Tax is collected using the same procedures as the state lodgings tax under Alabama Code Chapter 26, Title 40, with collection costs not exceeding 5% of proceeds.

Net proceeds are paid into Marion County's general fund and distributed for construction, operation, maintenance, financing, and refinancing of the county jail.

Effective immediately upon passage and approval by the Governor (passed House 06-MAY-20; Senate 09-MAY-20).