HB590 Summary

• Levies an 8 percent privilege tax on lodging and accommodations provided by hotels, motels, inns, tourist camps, and similar establishments in Winston County, with exemptions for state-taxed rentals and nonprofit organizations under 26 U.S.C. § 501(c)(3).

• Tax collection follows state lodging tax procedures under Alabama Code Chapter 26, Title 40, initially collected by the Department of Revenue or thereafter by the county.

• Distributes tax proceeds as follows: 55 percent to road and bridge improvements (75 percent to District 1, 25 percent to District 2), 20 percent to the sheriff, 19 percent to volunteer fire departments with stations in the county (biannual distributions in April and October), 1 percent to volunteer fire departments without stations in the county, and 5 percent to the county general fund.

• Becomes operative only upon approval by a majority of Winston County voters in a referendum to be held in conjunction with the next regularly scheduled state or local election.

• Takes effect October 1, 2025.