HB534 Summary

• Increases existing lodging tax in Blount County from 4% to 5% of room charges by authorizing an additional 1% tax on transient lodging accommodations.

• Authorizes Blount County Commission to levy a new per-room tax of up to $3 per night on transient lodging, excluding stays of 30 continuous days or more.

• Requires both taxes to be collected using the same methods as Alabama's state lodging tax under Chapter 26, Title 40, with exemptions for rentals taxed under other state provisions.

• Directs all tax proceeds to Blount County's tourism fund for promotion of tourism, county beautification, park and recreation projects, and maintenance of county covered bridges.

• Becomes effective October 1, 2025.