AL HB395

Houston County Commission may levy a privilege or license tax on lodging rentals up to 1% of room charges for hotels, motels, inns, condominiums, and other transient accommodations.

Exemptions include charges subject to state sales tax, rentals for 30+ continuous days, and accommodations intended as principal or permanent residences.

Tax payments due to Department of Revenue by the 20th of the month following accrual; late payments incur 10% penalty plus interest at state lodging tax rate.

Net tax proceeds deposited to Houston County General Fund for economic development and recreational facility funding, with Department of Revenue deducting up to 5% collection fee.

Tax authorization becomes effective only upon majority voter approval in the 2024 General Election; election notice to be published weekly for three weeks prior to election date.