HB220 Summary

• Establishes the Alabama Tourism Tax Protection Act of 2024 requiring accommodations intermediaries (online booking platforms, etc.) to collect and remit transient occupancy taxes on room charges beginning January 1, 2025.

• Defines key terms including "accommodations intermediary" (entities facilitating lodging transactions for a fee), "accommodations provider" (owners with active lodging tax accounts), and "room charge" (full retail price including all fees).

• Allows taxes collected by intermediaries to be remitted directly to accommodations providers when a written agreement specifies the provider as responsible party, with intermediaries not liable for non-remittance by providers.

• Exempts professional property management companies, hotels, destination marketing organizations, and accommodations providers already collecting taxes from the new requirements.

• Requires annual reporting of physical addresses for accommodations rented over 14 days and directs the Department of Revenue to adopt implementing rules; becomes effective October 1, 2024.