HB414ENROLLED
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KJOTU5-2
By Representative Oliver (N & P)
RFD: Local Legislation
First Read: 02-May-23
2023 Regular Session
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Enrolled, An Act,
Relating to Tallapoosa County; authorizing the levy of
a lodging tax in the unincorporated area of the county; and
providing for the distribution of the proceeds from the tax.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. In Tallapoosa County, in addition to all
other taxes imposed by law, the Tallapoosa County Commission
may levy a privilege or license tax in the amount prescribed
in this section against every person within the unincorporated
area of the county engaging in the business of renting or
furnishing a room or rooms, lodging or accommodations, to a
transient in a hotel, motel, inn, condominium, house, or
another place in which rooms, lodgings, or accommodations are
regularly furnished to transients for a consideration. The
amount of the tax shall be equal to 10 percent of the charge
for the rooms, lodgings, or accommodations, including the
charge for use of rental or personal property and services
furnished in the room or rooms within the unincorporated area
of Tallapoosa County except in the unincorporated area of the
county that is also in the police jurisdiction of a
municipality that levies a lodging tax, the rate of lodging
tax levied by the county shall be the difference in the rate
of lodging tax levied by the municipality in the police
jurisdiction and 10 percent.
Section 2. (a) There are exempted from the provisions
of the tax levied by this act and from the computation of the
amount of the tax levied or payable all of the following:
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Charges for property sold or services furnished which are
required to be included in the tax levied by the state sales
tax act; charges for the rental of rooms, lodgings, or
accommodations to a person for a period of 30 continuous days
or more pursuant to the exemption provision of Alabama's
Transient Occupancy Tax, Section 40-26-1 of the Code of
Alabama 1975. A subsequent amendment or change to the Alabama
Transient Occupancy Tax shall also have the effect of
similarly changing the exemption provision of this act.
(b) Notwithstanding the provisions of this section, the
tax shall not apply to the rental of living accommodations
which are intended primarily for rental to persons as their
principal or permanent place of residence.
Section 3. (a) The tax levied by this act, except as
otherwise provided, shall be due and payable to Tallapoosa
County on or before the 20th day of the month next succeeding
the month in which the tax accrues. Notwithstanding any
provision of this act providing for the responsibility of the
county to collect and administer the tax provided in this act,
the county may contract with an agent to perform all or any
part of its duties pursuant to this act. On or before the 20th
day of each month, every person on whom the tax is levied by
this act shall render to the county on a form prescribed by
the department, a true and correct statement showing the gross
proceeds of the business subject to the tax for the then
preceding month, together with other information as the county
requires. At the time of making the monthly report, the
taxpayer shall compute and pay to the county the amount of tax
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shown due. A person subject to the tax who conducts business
on a credit basis may defer reporting and paying the tax until
after the person has received payment of the items, articles,
or accommodations furnished. In the event the taxpayer defers
reporting and paying the taxes, he or she shall thereafter
include in each monthly report all credit collections made
during the then preceding month and shall pay the amount of
taxes computed thereon at the time of filing the report.
(b) It shall be the duty of every person engaged or
continuing in a business subject to the tax levied by this act
to keep and preserve suitable records of the gross proceeds of
the business and other books or accounts necessary to
determine the amount of tax for which he or she is liable
pursuant to this act. The records shall be kept and preserved
for a period of two years and shall be open for examination at
all times by the county or by a duly authorized agent, deputy,
or employee of the county.
(c) A person who fails to pay the tax levied by this
act within the time required by this act shall pay in addition
to the tax a penalty of 10 percent of the amount of tax due,
together with interest from the date on which the tax became
due and payable at the rate due and payable on the state
lodging tax. The penalty and interest shall be assessed and
collected as a part of the tax. The county may, if good and
sufficient reason be shown, waive or remit the penalty or a
portion of the penalty.
Section 4. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection
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of the state lodging tax, making of reports and keeping and
preserving records, interest after due date of tax, or
otherwise; the adoption of rules with respect to the state
lodging tax; and the administration and enforcement of the
state lodging tax statutes, which are not inconsistent with
the provisions of this act when applied to the tax levied by
this act, shall apply to the levied tax. The county shall have
and exercise the same powers, duties, and obligations with
respect to the district taxes levied as imposed on the
Commissioner of the Department of Revenue and the department,
respectively, by the state lodging tax statutes. All
provisions of the state lodging tax statutes that are made
applicable to this act, to the taxes levied, and to the
administration of this act are incorporated herein by
reference and made a part as if fully set forth.
Section 5. The county shall contract with an agent for
collection of the tax and the agent may deduct from the
proceeds of the tax levied an amount equal to the contracted
amount for the collections, provided the charge does not
exceed five percent of the total amount of tax collected.
Following that deduction, the agent shall pay the remainder of
the tax proceeds to the county.
Section 6. Except as otherwise provided in this act,
the net proceeds from the tax levied by this act shall be
deposited into the Tallapoosa County General Fund and may be
used by the county for any lawful county purpose.
Section 7. This act shall become effective immediately
following its passage and approval by the Governor, or its
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________________________________________________
Speaker of the House of Representatives
________________________________________________
President and Presiding Officer of the Senate
House of Representatives
I hereby certify that the within Act originated in and
was passed by the House 09-May-23.
John Treadwell
Clerk
Senate 25-May-23 Passed
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