AL HB611

Winston County Commission authorized to levy an 8% lodging tax on hotels, motels, inns, short-term rentals, and other transient accommodations, collected from guests at time of payment

Lodging tax proceeds distributed as follows: 55% for road and bridge improvements (allocated by commission district based on lodging facility locations), 20% to Sheriff for law enforcement, 15% for tourism development, and 10% to General Fund (first priority to retire judicial building and jail construction debts)

$5 per night fire protection fee imposed on each transient accommodation, with proceeds distributed equally among volunteer fire departments in Winston County

Nonprofit organizations qualifying as tax-exempt under 26 U.S.C. § 501(c)(3) and rentals already taxed under state rental tax provisions are exempt from the lodging tax

Act requires approval by majority vote in a Winston County referendum held at the next regularly scheduled election; becomes effective October 1, 2026 if approved