Alabama 2023 Regular Session

Alabama House Bill HB98

Introduced
3/7/23  
Refer
3/7/23  
Report Pass
4/6/23  
Report Pass
4/6/23  
Engrossed
4/11/23  
Refer
4/11/23  
Report Pass
4/12/23  
Report Pass
4/12/23  
Enrolled
4/18/23  

Caption

Relating to Elmore County; to levy a lodging tax and room fee and provide for the collection of the tax and the distribution of the proceeds from the tax; to provide and confirm that this act is intended to be retroactive and curative; to provide that the levying and collecting of the taxes authorized by this act be approved and confirmed as of August 1, 2020; to provide that the collection of taxes pursuant to Act 2020-178 is ratified and confirmed; to provide that to the extent any amount of taxes authorized by this act was paid by a person prior to the effective date of this act, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this act; and to repeal Sections 45-26-246 through 45-26-246.04 and 45-26-246.06, and Section 45-26-246.05, Code of Alabama 1975, as last amended by Act 2022-49, which authorized the levy of a lodging tax in Elmore County.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.