AL HB204

Amends Henry County's lodging tax statute to explicitly include recreational vehicle parks (as defined in Section 35-15-30) as taxable accommodations subject to the county's lodging tax of up to 4%

Tax applies to hotels, motels, inns, condominiums, houses, RV parks, and other places furnishing rooms or accommodations to transients

Exempts rentals of 30 continuous days or more, charges already subject to state sales tax, and accommodations used as a principal or permanent residence

Net tax proceeds deposited into Henry County General Fund for economic development and tourism promotion; Department of Revenue may deduct up to 5% for collection costs

Effective date: October 1, 2026