AL HB331

Blount County Commission authorized to levy a 4% lodging tax on hotel, motel, inn, and tourist accommodation charges, plus an additional 1% lodging tax after the effective date

New flat-rate lodging tax of up to $3 per room per night authorized for transient accommodations, exempt for stays of 30 continuous days or more

Tax proceeds deposited into the county tourism fund for tourism promotion, county beautification, park and recreation projects, and maintenance of county covered bridges

Tax collected using same procedures and exemptions as the state lodging tax under Chapter 26 of Title 40, with unpaid taxes constituting a lien on property

Effective date: October 1, 2026