Alabama 2023 Regular Session

Alabama House Bill HB98 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~HB98ENROLLED~~
	1	+	HB98INTRODUCED
2	2		Page 0
3		-	DQD6HT-2
	3	+	DQD6HT-1
4	4		By Representatives Stubbs, Ingram, Starnes (N & P)
5	5		RFD: Local Legislation
6	6		First Read: 07-Mar-23
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11		-	5 ~~HB98 EnrolledHB98 Enrolled~~
	11	+	5 DQD6HT-1 03/07/2023 PMG (L) ma 2023-776
12	12		Page 1
13		-	Enrolled, An Act,
	13	+	A BILL
	14	+	TO BE ENTITLED
	15	+	AN ACT
14	16		Relating to Elmore County; to levy a lodging tax and
15	17		room fee and provide for the collection of the tax and the
16	18		distribution of the proceeds from the tax; to provide and
17	19		confirm that this act is intended to be retroactive and
18	20		curative; to provide that the levying and collecting of the
19	21		taxes authorized by this act be approved and confirmed as of
20	22		August 1, 2020; to provide that the collection of taxes
21	23		pursuant to Act 2020-178 is ratified and confirmed; to provide
22	24		that to the extent any amount of taxes authorized by this act
23	25		was paid by a person prior to the effective date of this act,
24	26		such amount shall be deemed to be legally levied and paid and
25	27		shall be deemed to be a credit against the amount of taxes
26	28		levied pursuant to this act; and to repeal Sections 45-26-246
27	29		through 45-26-246.04 and 45-26-246.06, and Section
28	30		45-26-246.05, Code of Alabama 1975, as last amended by Act
29	31		2022-49, which authorized the levy of a lodging tax in Elmore
30	32		County.
31	33		BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
32	34		Section 1. (a) In Elmore County, in addition to all
33	35		other taxes imposed by law, there is levied a privilege or
34		-	license tax in the amount prescribed in this section against
35		-	every person within the county engaging in the business of
36		-	renting or furnishing a room or rooms, lodging, or
37		-	accommodations to any transient in any place in which rooms,
38		-	lodgings, or accommodations are regularly furnished to
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66		-	28 HB98 ~~EnrolledHB98 Enrolled~~
	63	+	28 HB98 INTRODUCEDHB98 INTRODUCED
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	65	+	license tax in the amount prescribed in this section against
	66	+	every person within the county engaging in the business of
	67	+	renting or furnishing a room or rooms, lodging, or
	68	+	accommodations to any transient in any place in which rooms,
	69	+	lodgings, or accommodations are regularly furnished to
68	70		transients for a consideration.
69	71		(b)(1) The amount of the tax shall be equal to a
70	72		percent of the charge for the rooms, lodgings, or
71	73		accommodations, including the charge for use of rental or
72	74		personal property and services furnished in the room or rooms
73	75		within Elmore County equal to a percent in the corporate
74	76		limits of each municipality levying a lodging tax and a
75	77		percent in the remainder of the county outside of the
76	78		corporate limits of any municipality levying a lodging tax so
77	79		that the total lodging tax levied in each municipality levying
78	80		a lodging tax on January 1, 2020, and in the remainder of the
79	81		county outside of the corporate limits of any municipality
80	82		levying a lodging tax is equal to 15.5 percent, based on the
81	83		lodging tax levied by any municipality on January 1, 2020;
82	84		provided, however, in any municipality levying a lodging tax
83	85		on January 1, 2020, equal to or exceeding 15.5 percent, no
84	86		additional lodging tax shall be levied.
85	87		(2) In any municipality where the municipality levies
86	88		both a lodging tax and a cooperative district assessment for
87	89		lodging, the lodging tax and the cooperative district
88	90		assessment fee on lodging at any lodging establishment shall
89	91		be added together and the total tax and fees on lodging at the
90	92		establishments shall not exceed the 15.5 percent considering
91		-	the combined lodging tax and cooperative district assessment
92		-	fee that was in effect as of January 1, 2020.
93		-	(3) In the event that a lodging tax and a cooperative
94		-	district assessment fee on lodging is required to be added
95		-	together, the county shall receive a minimum of two percent of
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123		-	56 HB98 ~~EnrolledHB98 Enrolled~~
	120	+	56 HB98 INTRODUCEDHB98 INTRODUCED
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	122	+	the combined lodging tax and cooperative district assessment
	123	+	fee that was in effect as of January 1, 2020.
	124	+	(3) In the event that a lodging tax and a cooperative
	125	+	district assessment fee on lodging is required to be added
	126	+	together, the county shall receive a minimum of two percent of
125	127		the lodging tax levied by this act prior to distribution to a
126	128		municipality as provided in this act.
127	129		(4) In addition, there is levied, in all areas of the
128	130		county other than within the corporate limits of the City of
129	131		Prattville, an additional room fee on the rental of a room
130	132		subject to the lodging tax in the amount of two dollars ($2)
131	133		in order to equalize the room fee in Elmore County with the
132	134		rate in effect on the effective date of this act in the
133	135		corporate limits of the City of Prattville.
134	136		Section 2.(a) There are exempted from the provisions of
135	137		the tax levied by this act and from the computation of the
136	138		amount of the tax levied or payable both of the following:
137	139		(1) Charges for property sold or services furnished
138	140		which are required to be included in the tax levied by the
139	141		state sales tax act.
140	142		(2) Charges for the rental of rooms, lodgings, or
141	143		accommodations to a person for a period of 30 continuous days
142	144		or more pursuant to the exemption provision of Alabama's
143	145		Transient Occupancy Tax, Section 40-26-1 of the Code of
144	146		Alabama 1975. A subsequent amendment or change to the Alabama
145	147		Transient Occupancy Tax shall also have the effect of
146	148		similarly changing the exemption provision of this
147	149		subdivision.
148		-	(b) Notwithstanding the provisions of this section, the
149		-	tax shall not apply to the rental of living accommodations
150		-	which are intended primarily for rental to persons as their
151		-	principal or permanent place of residence.
152		-	Section 3.(a) The tax levied by this act, except as
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180		-	84 HB98 ~~EnrolledHB98 Enrolled~~
	177	+	84 HB98 INTRODUCEDHB98 INTRODUCED
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	179	+	(b) Notwithstanding the provisions of this section, the
	180	+	tax shall not apply to the rental of living accommodations
	181	+	which are intended primarily for rental to persons as their
	182	+	principal or permanent place of residence.
	183	+	Section 3.(a) The tax levied by this act, except as
182	184		otherwise provided, shall be due and payable to Elmore County
183	185		on or before the 20th day of the month next succeeding the
184	186		month in which the tax accrues. On or before the 20th day of
185	187		each month, every person on whom the tax is levied by this act
186	188		shall render to the county on a form prescribed by the
187	189		department a true and correct statement showing the gross
188	190		proceeds of the business subject to the tax for the then
189	191		preceding month together with other information as the county
190	192		requires. At the time of making the monthly report, the
191	193		taxpayer shall compute and pay to the county the amount of tax
192	194		shown due. A person subject to the tax who conducts business
193	195		on a credit basis may defer reporting and paying the tax until
194	196		after the person has received payment of the items, articles,
195	197		or accommodations furnished. In the event the taxpayer defers
196	198		reporting and paying the taxes, he or she shall thereafter
197	199		include in each monthly report all credit collections made
198	200		during the then preceding month and shall pay the amount of
199	201		taxes computed thereon at the time of filing the report.
200	202		(b) It shall be the duty of every person engaged or
201	203		continuing in a business subject to the tax levied by this act
202	204		to keep and preserve suitable records of the gross proceeds of
203	205		the business and other books or accounts necessary to
204	206		determine the amount of tax for which he or she is liable. The
205		-	records shall be kept and preserved for a period of two years
206		-	and shall be open for examination at all times by the county
207		-	or by a duly authorized agent, deputy, or employee of the
208		-	county.
209		-	(c) A person who fails to pay the tax levied by this
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237		-	112 HB98 ~~EnrolledHB98 Enrolled~~
	234	+	112 HB98 INTRODUCEDHB98 INTRODUCED
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	236	+	records shall be kept and preserved for a period of two years
	237	+	and shall be open for examination at all times by the county
	238	+	or by a duly authorized agent, deputy, or employee of the
	239	+	county.
	240	+	(c) A person who fails to pay the tax levied by this
239	241		act within the time required by this section shall pay, in
240	242		addition to the tax, a penalty of 10 percent of the amount of
241	243		tax due together with interest from the date on which the tax
242	244		became due and payable at the rate due and payable on the
243	245		state lodging tax. The penalty and interest shall be assessed
244	246		and collected as a part of the tax. The county, if good and
245	247		sufficient reason be shown, may waive or remit the penalty or
246	248		a portion of the penalty.
247	249		Section 4. (a) All of the following shall apply to the
248	250		levied tax:
249	251		(1) All provisions of the state lodging tax statutes
250	252		with respect to payment, assessment, and collection of the
251	253		state lodging tax.
252	254		(2) Making of reports and keeping and preserving
253	255		records, interest after due date of tax, or otherwise.
254	256		(3) The adoption of rules with respect to the state
255	257		lodging tax.
256	258		(4) The administration and enforcement of the state
257	259		lodging tax statutes, which are not inconsistent with this act
258	260		when applied to the levied tax.
259	261		(b) The county shall have and exercise the same powers,
260	262		duties, and obligations with respect to the district taxes
261	263		levied as imposed on the Commissioner of the Department of
262		-	Revenue and the department, respectively, by the state lodging
263		-	tax statutes. All provisions of the state lodging tax statutes
264		-	that are made applicable to this act, to the taxes levied, and
265		-	to the administration of this act are incorporated herein by
266		-	reference and made a part as if fully set forth.
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294		-	140 HB98 ~~EnrolledHB98 Enrolled~~
	291	+	140 HB98 INTRODUCEDHB98 INTRODUCED
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	293	+	Revenue and the department, respectively, by the state lodging
	294	+	tax statutes. All provisions of the state lodging tax statutes
	295	+	that are made applicable to this act, to the taxes levied, and
	296	+	to the administration of this act are incorporated herein by
	297	+	reference and made a part as if fully set forth.
296	298		Section 5.The county may contract with an agent for
297	299		collection of the tax and the agent may deduct from the
298	300		proceeds of the tax levied an amount equal to the contracted
299	301		amount for the collections, provided the charge does not
300	302		exceed five percent of the total amount of tax collected.
301	303		Following that deduction, the agent shall pay the remainder of
302	304		the tax proceeds to the county.
303	305		Section 6. (a) Except as otherwise provided in this
304	306		act, the balance of the proceeds from the tax levied by this
305	307		act shall be deposited into the Elmore County Lodging Fund.
306	308		The net proceeds from the tax collected outside of the
307	309		municipalities shall be used by the county for economic
308	310		development purposes. Sixty-seven percent of the remaining
309	311		funds in the Lodging Fund shall be used by the county for
310	312		economic development purposes. Thirty-three percent of the
311	313		remaining funds in the Lodging Fund shall be distributed to
312	314		the municipalities on an equal basis where the lodging tax was
313	315		collected to be used by the municipality for economic
314	316		development purposes pursuant to an agreement with Elmore
315	317		County. Except as provided in subsection (b), if Elmore County
316	318		and any municipality fail to agree on the use of the funds by
317	319		the municipality, that portion shall revert to the Lodging
318	320		Fund for appropriation by the county for economic development
319		-	purposes. All of the net proceeds from any room fees shall be
320		-	deposited in the Elmore County Lodging Fund to be used by the
321		-	county for economic development purposes. All funds in the
322		-	lodging fund shall be used for economic development purposes
323		-	as determined by the Elmore County Commission.
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351		-	168 HB98 ~~EnrolledHB98 Enrolled~~
	348	+	168 HB98 INTRODUCEDHB98 INTRODUCED
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	350	+	purposes. All of the net proceeds from any room fees shall be
	351	+	deposited in the Elmore County Lodging Fund to be used by the
	352	+	county for economic development purposes. All funds in the
	353	+	lodging fund shall be used for economic development purposes
	354	+	as determined by the Elmore County Commission.
353	355		(b) Notwithstanding subsection (a), the portion to be
354	356		distributed to the City of Prattville of the 33 percent of the
355	357		net proceeds described in subsection (a) shall be remitted to
356	358		the City of Prattville by the Elmore County Commission for
357	359		economic development purposes no later than March 31, 2022.
358	360		Section 7. It is the intent of the Legislature that
359	361		this act be construed as retroactive and curative, and the
360	362		levying and collection of taxes pursuant to Act 2020-178 are
361	363		hereby ratified, approved, validated, and confirmed. To the
362	364		extent that any amount of taxes authorized by this act was
363	365		paid by a person and collected by the county prior to the
364	366		effective date of this act, such amount shall be deemed to be
365	367		legally levied and paid and shall be deemed to be a credit
366	368		against the amount of taxes levied pursuant to this act.
367	369		Section 8. Sections 45-26-246 through 45-26-246.04 and
368	370		45-26-246.06, and Section 45-26-246.05, Code of Alabama 1975,
369	371		as last amended by Act 2022-49, authorizing the levy of a
370	372		lodging tax in Elmore County, are repealed.
371	373		Section 9.This act shall become effective immediately
372	374		following its passage and approval by the Governor, or its
373	375		otherwise becoming law.
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397		-	________________________________________________
398		-	Speaker of the House of Representatives
399		-	________________________________________________
400		-	President and Presiding Officer of the Senate
401		-	House of Representatives
402		-	I hereby certify that the within Act originated in and
403		-	was passed by the House 11-Apr-23.
404		-	John Treadwell
405		-	Clerk
406		-	Senate 18-Apr-23 Passed
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