HB 647 Summary

• Reduces Cullman County lodging tax rate from 5% to 4% upon retirement of debt for Exit 305 Interchange, County Road 222, and the Cullman Area Chamber of Commerce building at 301 2nd Ave SW, Cullman, AL 35055.

• Establishes the Cullman County Tourism Bureau comprised of 8 members appointed by various local entities, serving staggered terms of 2 to 6 years.

• Allocates tax proceeds as follows: two-fifths to Cullman County Chamber of Commerce for operational and marketing expenses, one-fifth to Cullman County Tourism Bureau for tourism promotion, and two-fifths to retire specified debt with future funds redirected to tourism promotion after debt retirement.

• Reduces the maximum collection charge for the State Department of Revenue from 10% to 2.5% of total lodging taxes collected.

• Requires the City of Cullman to transmit one-quarter percent (1/4%) of city lodging tax revenues to the Cullman County Tourism Board effective June 1, 2021.