SB313 Summary

• Authorizes Elmore County Commission to levy a privilege or license tax on lodging rentals (hotels, motels, inns, condominiums, houses, tourist courts) applied to transient accommodations in Elmore County.

• Sets combined lodging tax rate at 15.5 percent total across municipalities and unincorporated county areas, with municipalities that already levied 15.5 percent or more on January 1, 2020 exempted from additional taxation.

• Allows Elmore County Commission to levy an additional $2 per room fee to equalize rates with the City of Prattville in Autauga County.

• Exempts charges subject to state sales tax, long-term rentals (30+ continuous days), and permanent residential accommodations from the tax.

• Deposits tax proceeds into Elmore County Lodging Fund for economic development, with 67 percent retained by the county and 33 percent distributed equally to municipalities where lodging tax was collected, contingent on agreement with county on fund use.