Alabama 2023 Regular Session

Alabama House Bill HB414 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~HB414ENROLLED~~
	1	+	HB414INTRODUCED
2	2		Page 0
3		-	KJOTU5-2
	3	+	KJOTU5-1
4	4		By Representative Oliver (N & P)
5	5		RFD: Local Legislation
6	6		First Read: 02-May-23
7	7		2023 Regular Session
8	8		1
9	9		2
10	10		3
11	11		4
12		-	5 HB414 EnrolledHB414 Enrolled
	12	+	5
	13	+	6 KJOTU5-1 03/24/2023 FC (L)ma 2023-926
13	14		Page 1
14		-	Enrolled, An Act,
	15	+	A BILL
	16	+	TO BE ENTITLED
	17	+	AN ACT
15	18		Relating to Tallapoosa County; authorizing the levy of
16	19		a lodging tax in the unincorporated area of the county; and
17	20		providing for the distribution of the proceeds from the tax.
18	21		BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
19	22		Section 1. In Tallapoosa County, in addition to all
20	23		other taxes imposed by law, the Tallapoosa County Commission
21	24		may levy a privilege or license tax in the amount prescribed
22	25		in this section against every person within the unincorporated
23	26		area of the county engaging in the business of renting or
24	27		furnishing a room or rooms, lodging or accommodations, to a
25	28		transient in a hotel, motel, inn, condominium, house, or
26	29		another place in which rooms, lodgings, or accommodations are
27	30		regularly furnished to transients for a consideration. The
28	31		amount of the tax shall be equal to 10 percent of the charge
29	32		for the rooms, lodgings, or accommodations, including the
30	33		charge for use of rental or personal property and services
31	34		furnished in the room or rooms within the unincorporated area
32	35		of Tallapoosa County except in the unincorporated area of the
33	36		county that is also in the police jurisdiction of a
34	37		municipality that levies a lodging tax, the rate of lodging
35		-	tax levied by the county shall be the difference in the rate
36		-	of lodging tax levied by the municipality in the police
37		-	jurisdiction and 10 percent.
38		-	Section 2. (a) There are exempted from the provisions
39		-	of the tax levied by this act and from the computation of the
40		-	amount of the tax levied or payable all of the following:
41	38		1
42	39		2
43	40		3
44	41		4
45	42		5
46	43		6
47	44		7
48	45		8
49	46		9
50	47		10
51	48		11
52	49		12
53	50		13
54	51		14
55	52		15
56	53		16
57	54		17
58	55		18
59	56		19
60	57		20
61	58		21
62	59		22
63	60		23
64	61		24
65	62		25
66	63		26
67	64		27
68		-	28 HB414 ~~EnrolledHB414 Enrolled~~
	65	+	28 HB414 INTRODUCEDHB414 INTRODUCED
69	66		Page 2
	67	+	tax levied by the county shall be the difference in the rate
	68	+	of lodging tax levied by the municipality in the police
	69	+	jurisdiction and 10 percent.
	70	+	Section 2. (a) There are exempted from the provisions
	71	+	of the tax levied by this act and from the computation of the
	72	+	amount of the tax levied or payable all of the following:
70	73		Charges for property sold or services furnished which are
71	74		required to be included in the tax levied by the state sales
72	75		tax act; charges for the rental of rooms, lodgings, or
73	76		accommodations to a person for a period of 30 continuous days
74	77		or more pursuant to the exemption provision of Alabama's
75	78		Transient Occupancy Tax, Section 40-26-1 of the Code of
76	79		Alabama 1975. A subsequent amendment or change to the Alabama
77	80		Transient Occupancy Tax shall also have the effect of
78	81		similarly changing the exemption provision of this act.
79	82		(b) Notwithstanding the provisions of this section, the
80	83		tax shall not apply to the rental of living accommodations
81	84		which are intended primarily for rental to persons as their
82	85		principal or permanent place of residence.
83	86		Section 3. (a) The tax levied by this act, except as
84	87		otherwise provided, shall be due and payable to Tallapoosa
85	88		County on or before the 20th day of the month next succeeding
86	89		the month in which the tax accrues. Notwithstanding any
87	90		provision of this act providing for the responsibility of the
88	91		county to collect and administer the tax provided in this act,
89	92		the county may contract with an agent to perform all or any
90	93		part of its duties pursuant to this act. On or before the 20th
91	94		day of each month, every person on whom the tax is levied by
92		-	this act shall render to the county on a form prescribed by
93		-	the department, a true and correct statement showing the gross
94		-	proceeds of the business subject to the tax for the then
95		-	preceding month, together with other information as the county
96		-	requires. At the time of making the monthly report, the
97		-	taxpayer shall compute and pay to the county the amount of tax
98	95		29
99	96		30
100	97		31
101	98		32
102	99		33
103	100		34
104	101		35
105	102		36
106	103		37
107	104		38
108	105		39
109	106		40
110	107		41
111	108		42
112	109		43
113	110		44
114	111		45
115	112		46
116	113		47
117	114		48
118	115		49
119	116		50
120	117		51
121	118		52
122	119		53
123	120		54
124	121		55
125		-	56 HB414 ~~EnrolledHB414 Enrolled~~
	122	+	56 HB414 INTRODUCEDHB414 INTRODUCED
126	123		Page 3
	124	+	this act shall render to the county on a form prescribed by
	125	+	the department, a true and correct statement showing the gross
	126	+	proceeds of the business subject to the tax for the then
	127	+	preceding month, together with other information as the county
	128	+	requires. At the time of making the monthly report, the
	129	+	taxpayer shall compute and pay to the county the amount of tax
127	130		shown due. A person subject to the tax who conducts business
128	131		on a credit basis may defer reporting and paying the tax until
129	132		after the person has received payment of the items, articles,
130	133		or accommodations furnished. In the event the taxpayer defers
131	134		reporting and paying the taxes, he or she shall thereafter
132	135		include in each monthly report all credit collections made
133	136		during the then preceding month and shall pay the amount of
134	137		taxes computed thereon at the time of filing the report.
135	138		(b) It shall be the duty of every person engaged or
136	139		continuing in a business subject to the tax levied by this act
137	140		to keep and preserve suitable records of the gross proceeds of
138	141		the business and other books or accounts necessary to
139	142		determine the amount of tax for which he or she is liable
140	143		pursuant to this act. The records shall be kept and preserved
141	144		for a period of two years and shall be open for examination at
142	145		all times by the county or by a duly authorized agent, deputy,
143	146		or employee of the county.
144	147		(c) A person who fails to pay the tax levied by this
145	148		act within the time required by this act shall pay in addition
146	149		to the tax a penalty of 10 percent of the amount of tax due,
147	150		together with interest from the date on which the tax became
148	151		due and payable at the rate due and payable on the state
149		-	lodging tax. The penalty and interest shall be assessed and
150		-	collected as a part of the tax. The county may, if good and
151		-	sufficient reason be shown, waive or remit the penalty or a
152		-	portion of the penalty.
153		-	Section 4. All provisions of the state lodging tax
154		-	statutes with respect to payment, assessment, and collection
155	152		57
156	153		58
157	154		59
158	155		60
159	156		61
160	157		62
161	158		63
162	159		64
163	160		65
164	161		66
165	162		67
166	163		68
167	164		69
168	165		70
169	166		71
170	167		72
171	168		73
172	169		74
173	170		75
174	171		76
175	172		77
176	173		78
177	174		79
178	175		80
179	176		81
180	177		82
181	178		83
182		-	84 HB414 ~~EnrolledHB414 Enrolled~~
	179	+	84 HB414 INTRODUCEDHB414 INTRODUCED
183	180		Page 4
	181	+	lodging tax. The penalty and interest shall be assessed and
	182	+	collected as a part of the tax. The county may, if good and
	183	+	sufficient reason be shown, waive or remit the penalty or a
	184	+	portion of the penalty.
	185	+	Section 4. All provisions of the state lodging tax
	186	+	statutes with respect to payment, assessment, and collection
184	187		of the state lodging tax, making of reports and keeping and
185	188		preserving records, interest after due date of tax, or
186	189		otherwise; the adoption of rules with respect to the state
187	190		lodging tax; and the administration and enforcement of the
188	191		state lodging tax statutes, which are not inconsistent with
189	192		the provisions of this act when applied to the tax levied by
190	193		this act, shall apply to the levied tax. The county shall have
191	194		and exercise the same powers, duties, and obligations with
192	195		respect to the district taxes levied as imposed on the
193	196		Commissioner of the Department of Revenue and the department,
194	197		respectively, by the state lodging tax statutes. All
195	198		provisions of the state lodging tax statutes that are made
196	199		applicable to this act, to the taxes levied, and to the
197	200		administration of this act are incorporated herein by
198	201		reference and made a part as if fully set forth.
199	202		Section 5. The county shall contract with an agent for
200	203		collection of the tax and the agent may deduct from the
201	204		proceeds of the tax levied an amount equal to the contracted
202	205		amount for the collections, provided the charge does not
203	206		exceed five percent of the total amount of tax collected.
204	207		Following that deduction, the agent shall pay the remainder of
205	208		the tax proceeds to the county.
206		-	Section 6. Except as otherwise provided in this act,
207		-	the net proceeds from the tax levied by this act shall be
208		-	deposited into the Tallapoosa County General Fund and may be
209		-	used by the county for any lawful county purpose.
210		-	Section 7. This act shall become effective immediately
211		-	following its passage and approval by the Governor, or its
212	209		85
213	210		86
214	211		87
215	212		88
216	213		89
217	214		90
218	215		91
219	216		92
220	217		93
221	218		94
222	219		95
223	220		96
224	221		97
225	222		98
226	223		99
227	224		100
228	225		101
229	226		102
230	227		103
231	228		104
232	229		105
233	230		106
234	231		107
235	232		108
236	233		109
237	234		110
238	235		111
239		-	112 HB414 ~~EnrolledHB414 Enrolled~~
	236	+	112 HB414 INTRODUCEDHB414 INTRODUCED
240	237		Page 5
241		-	otherwise becoming law.113 HB414 EnrolledHB414 Enrolled
242		-	Page 6
243		-	________________________________________________
244		-	Speaker of the House of Representatives
245		-	________________________________________________
246		-	President and Presiding Officer of the Senate
247		-	House of Representatives
248		-	I hereby certify that the within Act originated in and
249		-	was passed by the House 09-May-23.
250		-	John Treadwell
251		-	Clerk
252		-	Senate 25-May-23 Passed
	238	+	Section 6. Except as otherwise provided in this act,
	239	+	the net proceeds from the tax levied by this act shall be
	240	+	deposited into the Tallapoosa County General Fund and may be
	241	+	used by the county for any lawful county purpose.
	242	+	Section 7. This act shall become effective immediately
	243	+	following its passage and approval by the Governor, or its
	244	+	otherwise becoming law.
	245	+	113
253	246		114
254	247		115
255	248		116
256	249		117
257	250		118
258	251		119
259		-	120
260		-	121
261		-	122
262		-	123
263		-	124
264		-	125
265		-	126
266		-	127
267		-	128
268		-	129
269		-	130
270		-	131
271		-	132
272		-	133
273		-	134
274		-	135
275		-	136
276		-	137
277		-	138
278		-	139
279		-	140
280		-	141
281		-	142