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AL SB346
Bill
AI Summary
SB346 Summary
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Restructures the Cullman County Tourism Bureau to include 8 members: representatives from the City Council, Chamber of Commerce, County Commission, hotel association, Wallace State Community College, parks and recreation boards, and the state delegation.
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Changes member term lengths to six-year terms for hotel association and institutional appointees, four-year terms for City Council/Chamber/Commission appointees, and two-year terms for other appointees.
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Maintains a 5 percent lodging tax on hotel rooms and accommodations, reducing to 4 percent upon retirement of specified debts for the Exit 305 Interchange and Cullman Area Chamber of Commerce building.
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Redirects tax proceeds distribution: two-fifths to Cullman County Chamber of Commerce for operational expenses and marketing, three-fifths to Tourism Bureau for tourism promotion and operational expenses, and two-fifths to pay existing debts (later transferring to Tourism Bureau upon debt retirement).
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Requires the City of Cullman to transmit one-quarter percent of its lodging tax to the Cullman County Tourism Bureau effective June 1, 2021.
Legislative Description
Relating to Cullman County, to amend Section 45-22-225 of the Code of Alabama 1975, to change the composition of the Cullman County Tourism Bureau; and to amend Sections 45-22-242 and 45-22-242.11 of the Code of Alabama 1975, to provide for the rate of taxation and for the use of the proceeds of the tax.
Cullman County, Cullman County Tourism Bureau composition, lodgings tax rate and distribution of proceeds
Last Action
Enacted
6/1/2023