AL HB135

Amends Section 45-23-243 of the Alabama Code to increase Dale County's lodging tax from 2 percent to 4 percent on charges for rooms, lodgings, and accommodations at hotels, motels, inns, tourist camps, and similar facilities.

Tax applies to all charges for rooms and services furnished in rooms, excluding rentals and services already taxed under state law and excluding recreational vehicles or campgrounds.

Net proceeds from the tax are distributed to the Dale County Commission and held in a separate fund to be used at the Commission's discretion for funding specific economic or tourism development projects or incentive programs.

Tax is collected using the same methods and exemptions as the state lodging tax under Chapter 26, Title 40.

Effective date is June 1, 2025; passed by the House on February 13, 2025 and by the Senate on March 4, 2025.