Alabama 2023 Regular Session

Alabama Senate Bill SB346 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~SB346ENROLLED~~
	1	+	SB346INTRODUCED
2	2		Page 0
3		-	RSPUMM-2
	3	+	RSPUMM-1
4	4		By Senator Gudger (N & P)
5	5		RFD: Local Legislation
6	6		First Read: 23-May-23
7	7		2023 Regular Session
8	8		1
9	9		2
10	10		3
11	11		4
12		-	5 ~~SB346 EnrolledSB346 Enrolled~~
	12	+	5 RSPUMM-1 02/02/2023 ss (F)SS 2023-297
13	13		Page 1
14		-	Enrolled, An Act,
	14	+	A BILL
	15	+	TO BE ENTITLED
	16	+	AN ACT
15	17		Relating to Cullman County, to amend Section 45-22-225
16	18		of the Code of Alabama 1975, to change the composition of the
17	19		Cullman County Tourism Bureau; and to amend Sections 45-22-242
18	20		and 45-22-242.11 of the Code of Alabama 1975, to provide for
19	21		the rate of taxation and for the use of the proceeds of the
20	22		tax.
21	23		BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
22	24		Section 1. Sections 45-22-225, 45-22-242, and 45-22-242.11,
23	25		Code of Alabama 1975, are amended to read as follows:
24	26		"§45-22-225
25	27		(a) The Cullman County Tourism Bureau shall be
26	28		comprised as follows: (1) Two members appointed by the Cullman
27	29		City Council, of which one shall be an elected city councilman
28	30		and one shall be a representative of tourism relating to the
29	31		restaurant industry; (2) two members appointed by the full
30	32		board of the Cullman Area Chamber of Commerce, of which one
31	33		shall be either the chair of the chamber or the president of
32	34		the chamber and one shall be a representative of tourism
33	35		relating to the Smith Lake Community; (3) two members
34		-	appointed by the Cullman County Commission, of which one shall
35		-	be an elected county commissioner and one shall be a
36		-	representative of tourism relating to the agri-tourism
37		-	industry or the faith-based tourism industry; (4) one member
38		-	appointed by the hotel association; (5) one member appointed
39		-	by the Wallace State Community College President; (6) one
40	36		1
41	37		2
42	38		3
43	39		4
44	40		5
45	41		6
46	42		7
47	43		8
48	44		9
49	45		10
50	46		11
51	47		12
52	48		13
53	49		14
54	50		15
55	51		16
56	52		17
57	53		18
58	54		19
59	55		20
60	56		21
61	57		22
62	58		23
63	59		24
64	60		25
65	61		26
66	62		27
67		-	28 SB346 ~~EnrolledSB346 Enrolled~~
	63	+	28 SB346 INTRODUCEDSB346 INTRODUCED
68	64		Page 2
	65	+	appointed by the Cullman County Commission, of which one shall
	66	+	be an elected county commissioner and one shall be a
	67	+	representative of tourism relating to the agri-tourism
	68	+	industry or the faith-based tourism industry; (4) one member
	69	+	appointed by the hotel association; (5) one member appointed
	70	+	by the Wallace State Community College President; (6) one
69	71		member who shall be the Cullman County Parks and Recreation
70	72		Director; (7) one member appointed by the Cullman City Parks
71	73		and Recreation Board Director or President; and (8) one member
72	74		who shall be a representative of the tourism industry selected
73	75		by a majority vote of the state delegation; provided however,
74	76		that in the event the delegation vote is tied, the Senator
75	77		representing Cullman shall make the deciding vote.
76	78		(b) Members of the bureau shall serve staggered,
77	79		four-year terms as follows: (1) appointees of the hotel
78	80		association, Wallace State Community College, the Cullman
79	81		County Parks and Recreation Board, and the Cullman City Parks
80	82		and Recreation Board shall serve six -year terms; (2) one
81	83		appointee each for the Cullman City Council, the Cullman Area
82	84		Chamber of Commerce, and the Cullman County Commission shall
83	85		serve four-year terms; and (3) all other appointees shall
84	86		serve two-year terms.
85	87		(c) The Cullman County Treasurer shall open a separate
86	88		bank account for the Cullman County Tourism Bureau by June 1,
87	89		2021."
88	90		"§45-22-242
89	91		(a) There is levied in Cullman County, in addition to
90	92		all other taxes now imposed by law, a privilege or license tax
91		-	paralleling the state tax on businesses renting rooms,
92		-	lodging, or accommodations to transients provided for in
93		-	Sections 40-26-1 to 40-26-21, inclusive, hereinafter referred
94		-	to as state lodging tax, in the manner and at the rate
95		-	hereinafter prescribed.
96		-	(b) Upon every person, firm, or corporation engaging in
97	93		29
98	94		30
99	95		31
100	96		32
101	97		33
102	98		34
103	99		35
104	100		36
105	101		37
106	102		38
107	103		39
108	104		40
109	105		41
110	106		42
111	107		43
112	108		44
113	109		45
114	110		46
115	111		47
116	112		48
117	113		49
118	114		50
119	115		51
120	116		52
121	117		53
122	118		54
123	119		55
124		-	56 SB346 ~~EnrolledSB346 Enrolled~~
	120	+	56 SB346 INTRODUCEDSB346 INTRODUCED
125	121		Page 3
	122	+	paralleling the state tax on businesses renting rooms,
	123	+	lodging, or accommodations to transients provided for in
	124	+	Sections 40-26-1 to 40-26-21, inclusive, hereinafter referred
	125	+	to as state lodging tax, in the manner and at the rate
	126	+	hereinafter prescribed.
	127	+	(b) Upon every person, firm, or corporation engaging in
126	128		Cullman County in the business of renting or furnishing any
127	129		room or rooms, lodging, or accommodations to transients in any
128	130		hotel, motel, inn, tourist camp, tourist cabin, or any other
129	131		place in which rooms, lodgings, or accommodations are
130	132		regularly furnished to transients for a consideration, in an
131	133		amount to be determined by the application of the rate of five
132	134		percent of the charge for the room, rooms, lodgings, or
133	135		accommodations, including the charge for use or rental of
134	136		personal property and services furnished in the room.
135	137		Notwithstanding the foregoing, upon the retirement of existing
136	138		debt for the Exit 305 Interchange, County Road 222 and
137	139		outstanding debt on the building occupied by the Cullman Area
138	140		Chamber of Commerce, located at 301 2nd Ave SW, Cullman, AL
139	141		35055, the application of the rate to be charged for the room,
140	142		rooms, lodgings, or accommodations, including the charge for
141	143		use or rental of personal property and services furnished in
142	144		the room shall be four percent. There is exempted from the tax
143	145		levied under this part any rentals or services taxed under the
144	146		state sales tax provided for in Chapter 23 of Title 40. The
145	147		tax shall not apply to rooms, lodgings, or accommodations
146	148		supplied for a period of 3090 continuous days or more in any
147	149		place."
148		-	"§45-22-242.11
149		-	(a) The State Department of Revenue shall charge
150		-	Cullman County for collecting the county lodging taxes levied
151		-	in this part the lessor of the actual amount of total
152		-	collections, but the collection charge shall not in any event
153		-	exceed 2.5 percent of the total amount of the special county
154	150		57
155	151		58
156	152		59
157	153		60
158	154		61
159	155		62
160	156		63
161	157		64
162	158		65
163	159		66
164	160		67
165	161		68
166	162		69
167	163		70
168	164		71
169	165		72
170	166		73
171	167		74
172	168		75
173	169		76
174	170		77
175	171		78
176	172		79
177	173		80
178	174		81
179	175		82
180	176		83
181		-	84 SB346 ~~EnrolledSB346 Enrolled~~
	177	+	84 SB346 INTRODUCEDSB346 INTRODUCED
182	178		Page 4
	179	+	"§45-22-242.11
	180	+	(a) The State Department of Revenue shall charge
	181	+	Cullman County for collecting the county lodging taxes levied
	182	+	in this part the lessor of the actual amount of total
	183	+	collections, but the collection charge shall not in any event
	184	+	exceed 2.5 percent of the total amount of the special county
183	185		taxes collected under this part. The charge for collecting the
184	186		taxes for the county may be deducted each month from the taxes
185	187		collected before certifying the amount of the proceeds from
186	188		the taxes due to Cullman County each month. The State
187	189		Commissioner of Revenue shall pay into the State Treasury all
188	190		county taxes collected under this part as the taxes are
189	191		received by the State Department of Revenue. On or before the
190	192		first day of each successive month, commencing with the month
191	193		following the month in which the department makes the first
192	194		collections under this part, the commissioner shall certify to
193	195		the Comptroller the amount of taxes collected under this part
194	196		and paid into the State Treasury for the benefit of Cullman
195	197		County during the month immediately preceding the making of
196	198		the certification. Before certifying the amount of the taxes
197	199		paid into the State Treasury for the benefit of Cullman County
198	200		during each month, the commissioner may deduct from the taxes
199	201		collected for the month the charges due the department for the
200	202		collection of the taxes for the county. It shall be the duty
201	203		of the Comptroller to issue a state warrant each month payable
202	204		to the Cullman County Commission,Tourism Bureau, in an amount
203	205		equal to the amount so certified by the State Commissioner of
204	206		Revenue as having been collected for the use of the county.
205		-	(b) Upon receiving the tax proceeds, the county
206		-	treasurer of the Cullman County Tourism Bureau shall transmit
207		-	the proceeds as follows:
208		-	(1) Two-fifths of the proceeds to the Cullman County
209		-	Chamber of Commerce to be used at the discretion of the
210		-	chamber of commerce to pay any operational expenses while
211	207		85
212	208		86
213	209		87
214	210		88
215	211		89
216	212		90
217	213		91
218	214		92
219	215		93
220	216		94
221	217		95
222	218		96
223	219		97
224	220		98
225	221		99
226	222		100
227	223		101
228	224		102
229	225		103
230	226		104
231	227		105
232	228		106
233	229		107
234	230		108
235	231		109
236	232		110
237	233		111
238		-	112 SB346 ~~EnrolledSB346 Enrolled~~
	234	+	112 SB346 INTRODUCEDSB346 INTRODUCED
239	235		Page 5
	236	+	(b) Upon receiving the tax proceeds, the county
	237	+	treasurer of the Cullman County Tourism Bureau shall transmit
	238	+	the proceeds as follows:
	239	+	(1) Two-fifths of the proceeds to the Cullman County
	240	+	Chamber of Commerce to be used at the discretion of the
	241	+	chamber of commerce to pay any operational expenses while
240	242		promoting small businesses, whilepromotion promoting the of
241	243		marketing for of Cullman being as a destination shopping
242	244		location, working with and enhancing the City of Cullman's and
243	245		Cullman County's Industrial Boards, to and working with the
244	246		Cullman County Tourism Board.
245	247		(2) One-fifth of the The remaining three-fifths of the
246	248		proceeds toshall remain with the Cullman County Tourism Bureau
247	249		to be used at the discretion of the bureau exclusively for the
248	250		purpose of promoting tourism through festivals, community
249	251		events, arts projects and tournaments that benefit throughout
250	252		the City of Cullman and Cullman County for the benefit of all
251	253		of the residents of Cullman County . Also, these funds may be
252	254		used to pay the operational expenses, salaries and benefits of
253	255		the Bureau's director and staff .
254	256		(3) The remaining two-fifths of the proceeds that are
255	257		sent to the Cullman County Commission from the Alabama
256	258		Department of Revenue shall continue to be sent to the Cullman
257	259		Area Chamber of Commerce for the sole purpose of paying off
258	260		the existing debt, which shall not be extended, of the Exit
259	261		305 Interchange, County Road 222. Once the existing debt of
260	262		the Exit 305, Interchange, County Road 222 debt is paid off,
261	263		then 100 percent of the two-fifths will transfer for the sole
262		-	purpose of paying off the remaining outstanding debt on the
263		-	building occupied by the Cullman Area Chamber of Commerce,
264		-	located at 301 2nd Ave SW, Cullman, AL 35055, which shall also
265		-	not be extended. Upon the retirement of the above-mentioned
266		-	debt, two-fifths of the proceeds shall be transmitted to the
267		-	Cullman County Tourism Bureau to be used at the discretion of
268	264		113
269	265		114
270	266		115
271	267		116
272	268		117
273	269		118
274	270		119
275	271		120
276	272		121
277	273		122
278	274		123
279	275		124
280	276		125
281	277		126
282	278		127
283	279		128
284	280		129
285	281		130
286	282		131
287	283		132
288	284		133
289	285		134
290	286		135
291	287		136
292	288		137
293	289		138
294	290		139
295		-	140 SB346 ~~EnrolledSB346 Enrolled~~
	291	+	140 SB346 INTRODUCEDSB346 INTRODUCED
296	292		Page 6
	293	+	purpose of paying off the remaining outstanding debt on the
	294	+	building occupied by the Cullman Area Chamber of Commerce,
	295	+	located at 301 2nd Ave SW, Cullman, AL 35055, which shall also
	296	+	not be extended. Upon the retirement of the above-mentioned
	297	+	debt, two-fifths of the proceeds shall be transmitted to the
	298	+	Cullman County Tourism Bureau to be used at the discretion of
297	299		the bureau exclusively for the purposes stated in subdivision
298	300		(2). The remaining one-fifth of the proceeds shall expire on
299	301		December 31, 2024.
300	302		(c) Effective June 1, 2021, the balance of the proceeds
301	303		remaining to be distributed to Cullman County after the cost
302	304		of collection and distribution to the Alabama Mountain Lakes
303	305		Association have been deducted pursuant to Section 40-26-20,
304	306		shall be controlled by the Cullman County Tourism Bureau.
305	307		(d) Effective June 1, 2021, the City of Cullman shall
306	308		transmit to the Cullman County Tourism Bureau, an amount equal
307	309		to one-quarter percent of the privilege tax levied and
308	310		collected, pursuant to Ordinance 2007-7, on persons, firms, or
309	311		corporations renting accommodations to transients in the City
310	312		of Cullman."
311	313		Section 2. This act shall become effective immediately
312	314		following its passage and approval by the Governor, or its
313	315		otherwise becoming law.
314	316		141
315	317		142
316	318		143
317	319		144
318	320		145
319	321		146
320	322		147
321	323		148
322	324		149
323	325		150
324	326		151
325	327		152
326	328		153
327	329		154
328	330		155
329	331		156
330		-	157 SB346 EnrolledSB346 Enrolled
331		-	Page 7
332		-	________________________________________________
333		-	President and Presiding Officer of the Senate
334		-	________________________________________________
335		-	Speaker of the House of Representatives
336		-	SB346
337		-	Senate 25-May-23
338		-	I hereby certify that the within Act originated in and passed
339		-	the Senate.
340		-	Patrick Harris,
341		-	Secretary.
342		-	House of Representatives
343		-	Passed: 01-Jun-23
344		-	By: Senator Gudger
	332	+	157
345	333		158
346	334		159
347	335		160
348	336		161
349	337		162
350	338		163
351	339		164
352		-	165
353		-	166
354		-	167
355		-	168
356		-	169
357		-	170
358		-	171
359		-	172
360		-	173
361		-	174
362		-	175
363		-	176
364		-	177
365		-	178
366		-	179
367		-	180
368		-	181
369		-	182
370		-	183
371		-	184
372		-	185
373		-	186