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AL HB98
Bill
Status
4/18/2023
Primary Sponsor
Troy Stubbs
Click for details
AI Summary
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Levies a privilege/license tax on lodging and room rentals in Elmore County, with the combined total lodging tax in municipalities and unincorporated areas capped at 15.5 percent based on rates as of January 1, 2020.
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Imposes an additional $2 room fee in areas outside the City of Prattville to equalize fees county-wide.
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Exempts charges included in state sales tax and rentals of 30+ continuous days; does not apply to permanent residences.
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Distributes collected funds to the Elmore County Lodging Fund with 67 percent for county economic development and 33 percent distributed equally to municipalities where taxes were collected for economic development purposes.
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Makes the tax retroactive to August 1, 2020, ratifies prior collections under Act 2020-178, and repeals previous lodging tax statutes (Sections 45-26-246 through 45-26-246.06).
Legislative Description
Relating to Elmore County; to levy a lodging tax and room fee and provide for the collection of the tax and the distribution of the proceeds from the tax; to provide and confirm that this act is intended to be retroactive and curative; to provide that the levying and collecting of the taxes authorized by this act be approved and confirmed as of August 1, 2020; to provide that the collection of taxes pursuant to Act 2020-178 is ratified and confirmed; to provide that to the extent any amount of taxes authorized by this act was paid by a person prior to the effective date of this act, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this act; and to repeal Sections 45-26-246 through 45-26-246.04 and 45-26-246.06, and Section 45-26-246.05, Code of Alabama 1975, as last amended by Act 2022-49, which authorized the levy of a lodging tax in Elmore County.
Elmore County; lodging tax and room fee levied
Last Action
Enacted
4/18/2023