AL HB477

Henry County Commission may levy a privilege or license tax up to 4 percent on charges for rooms, lodging, or accommodations to transients in hotels, motels, inns, condominiums, houses, or similar properties.

Tax exemptions include charges subject to state sales tax, rentals for 30+ continuous days or longer, and living accommodations intended as principal or permanent residence.

Tax is due by the 20th of each month following the month accrued; taxpayers must maintain records for two years; penalties of 10 percent plus interest apply for late payment, with Department of Revenue able to waive penalties for good cause.

Net proceeds deposited into Henry County General Fund shall be used for economic development and tourism promotion; Department of Revenue may deduct up to 5 percent of collected tax for administrative costs.

Tax becomes operative only upon approval by majority vote in a referendum held in conjunction with the next regularly scheduled county election; Judge of Probate must publish election notice once weekly for three weeks before election and certify results to Secretary of State.