AL HB632

Increases the exemption threshold for Etowah County's 2% lodging tax from 30 continuous days to 180 continuous days, meaning more short-term and medium-term stays will now be subject to the tax

Maintains the existing 2% privilege/license tax on hotels, motels, inns, tourist camps, and other transient accommodations in Etowah County

Tax revenue continues to be split 50% for tourism promotion (via Gadsden-Etowah County Tourism Board) and 50% for beautification and ecology efforts (via Clean and Beautiful Community Commission)

Effective date: October 1, 2026