AL HB591

Amends Act 2023-431 to modify Henry County's privilege or license tax on lodging accommodations applied to hotels, motels, inns, condominiums, houses, recreational vehicle parks, and other transient lodging facilities.

Maintains the tax rate at not more than four percent of charges for rooms, lodgings, or accommodations, including rental or personal property and services furnished in the room.

Exempts charges required to be included in Alabama's state sales tax from the county lodging tax.

Exempts rentals of 30 or more continuous days and those meeting Alabama's Transient Occupancy Tax exemption requirements; exemptions automatically update if state law changes.

Exempts living accommodations intended primarily as permanent residences from the county lodging tax, effective October 1, 2025.