SB346ENROLLED
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RSPUMM-2
By Senator Gudger (N & P)
RFD: Local Legislation
First Read: 23-May-23
2023 Regular Session
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Enrolled, An Act,
Relating to Cullman County, to amend Section 45-22-225
of the Code of Alabama 1975, to change the composition of the
Cullman County Tourism Bureau; and to amend Sections 45-22-242
and 45-22-242.11 of the Code of Alabama 1975, to provide for
the rate of taxation and for the use of the proceeds of the
tax.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Sections 45-22-225, 45-22-242, and 45-22-242.11,
Code of Alabama 1975, are amended to read as follows:
"§45-22-225
(a) The Cullman County Tourism Bureau shall be
comprised as follows: (1) Two members appointed by the Cullman
City Council, of which one shall be an elected city councilman
and one shall be a representative of tourism relating to the
restaurant industry; (2) two members appointed by the full
board of the Cullman Area Chamber of Commerce, of which one
shall be either the chair of the chamber or the president of
the chamber and one shall be a representative of tourism
relating to the Smith Lake Community; (3) two members
appointed by the Cullman County Commission, of which one shall
be an elected county commissioner and one shall be a
representative of tourism relating to the agri-tourism
industry or the faith-based tourism industry; (4) one member
appointed by the hotel association; (5) one member appointed
by the Wallace State Community College President; (6) one
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member who shall be the Cullman County Parks and Recreation
Director; (7) one member appointed by the Cullman City Parks
and Recreation Board Director or President; and (8) one member
who shall be a representative of the tourism industry selected
by a majority vote of the state delegation; provided however,
that in the event the delegation vote is tied, the Senator
representing Cullman shall make the deciding vote.
(b) Members of the bureau shall serve staggered,
four-year terms as follows: (1) appointees of the hotel
association, Wallace State Community College, the Cullman
County Parks and Recreation Board, and the Cullman City Parks
and Recreation Board shall serve six -year terms; (2) one
appointee each for the Cullman City Council, the Cullman Area
Chamber of Commerce, and the Cullman County Commission shall
serve four-year terms; and (3) all other appointees shall
serve two-year terms.
(c) The Cullman County Treasurer shall open a separate
bank account for the Cullman County Tourism Bureau by June 1,
2021."
"§45-22-242
(a) There is levied in Cullman County, in addition to
all other taxes now imposed by law, a privilege or license tax
paralleling the state tax on businesses renting rooms,
lodging, or accommodations to transients provided for in
Sections 40-26-1 to 40-26-21, inclusive, hereinafter referred
to as state lodging tax, in the manner and at the rate
hereinafter prescribed.
(b) Upon every person, firm, or corporation engaging in
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Cullman County in the business of renting or furnishing any
room or rooms, lodging, or accommodations to transients in any
hotel, motel, inn, tourist camp, tourist cabin, or any other
place in which rooms, lodgings, or accommodations are
regularly furnished to transients for a consideration, in an
amount to be determined by the application of the rate of five
percent of the charge for the room, rooms, lodgings, or
accommodations, including the charge for use or rental of
personal property and services furnished in the room.
Notwithstanding the foregoing, upon the retirement of existing
debt for the Exit 305 Interchange, County Road 222 and
outstanding debt on the building occupied by the Cullman Area
Chamber of Commerce, located at 301 2nd Ave SW, Cullman, AL
35055, the application of the rate to be charged for the room,
rooms, lodgings, or accommodations, including the charge for
use or rental of personal property and services furnished in
the room shall be four percent. There is exempted from the tax
levied under this part any rentals or services taxed under the
state sales tax provided for in Chapter 23 of Title 40. The
tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 3090 continuous days or more in any
place."
"§45-22-242.11
(a) The State Department of Revenue shall charge
Cullman County for collecting the county lodging taxes levied
in this part the lessor of the actual amount of total
collections, but the collection charge shall not in any event
exceed 2.5 percent of the total amount of the special county
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taxes collected under this part. The charge for collecting the
taxes for the county may be deducted each month from the taxes
collected before certifying the amount of the proceeds from
the taxes due to Cullman County each month. The State
Commissioner of Revenue shall pay into the State Treasury all
county taxes collected under this part as the taxes are
received by the State Department of Revenue. On or before the
first day of each successive month, commencing with the month
following the month in which the department makes the first
collections under this part, the commissioner shall certify to
the Comptroller the amount of taxes collected under this part
and paid into the State Treasury for the benefit of Cullman
County during the month immediately preceding the making of
the certification. Before certifying the amount of the taxes
paid into the State Treasury for the benefit of Cullman County
during each month, the commissioner may deduct from the taxes
collected for the month the charges due the department for the
collection of the taxes for the county. It shall be the duty
of the Comptroller to issue a state warrant each month payable
to the Cullman County Commission,Tourism Bureau, in an amount
equal to the amount so certified by the State Commissioner of
Revenue as having been collected for the use of the county.
(b) Upon receiving the tax proceeds, the county
treasurer of the Cullman County Tourism Bureau shall transmit
the proceeds as follows:
(1) Two-fifths of the proceeds to the Cullman County
Chamber of Commerce to be used at the discretion of the
chamber of commerce to pay any operational expenses while
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promoting small businesses, whilepromotion promoting the of
marketing for of Cullman being as a destination shopping
location, working with and enhancing the City of Cullman's and
Cullman County's Industrial Boards, to and working with the
Cullman County Tourism Board.
(2) One-fifth of the The remaining three-fifths of the
proceeds toshall remain with the Cullman County Tourism Bureau
to be used at the discretion of the bureau exclusively for the
purpose of promoting tourism through festivals, community
events, arts projects and tournaments that benefit throughout
the City of Cullman and Cullman County for the benefit of all
of the residents of Cullman County . Also, these funds may be
used to pay the operational expenses, salaries and benefits of
the Bureau's director and staff .
(3) The remaining two-fifths of the proceeds that are
sent to the Cullman County Commission from the Alabama
Department of Revenue shall continue to be sent to the Cullman
Area Chamber of Commerce for the sole purpose of paying off
the existing debt, which shall not be extended, of the Exit
305 Interchange, County Road 222. Once the existing debt of
the Exit 305, Interchange, County Road 222 debt is paid off,
then 100 percent of the two-fifths will transfer for the sole
purpose of paying off the remaining outstanding debt on the
building occupied by the Cullman Area Chamber of Commerce,
located at 301 2nd Ave SW, Cullman, AL 35055, which shall also
not be extended. Upon the retirement of the above-mentioned
debt, two-fifths of the proceeds shall be transmitted to the
Cullman County Tourism Bureau to be used at the discretion of
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the bureau exclusively for the purposes stated in subdivision
(2). The remaining one-fifth of the proceeds shall expire on
December 31, 2024.
(c) Effective June 1, 2021, the balance of the proceeds
remaining to be distributed to Cullman County after the cost
of collection and distribution to the Alabama Mountain Lakes
Association have been deducted pursuant to Section 40-26-20,
shall be controlled by the Cullman County Tourism Bureau.
(d) Effective June 1, 2021, the City of Cullman shall
transmit to the Cullman County Tourism Bureau, an amount equal
to one-quarter percent of the privilege tax levied and
collected, pursuant to Ordinance 2007-7, on persons, firms, or
corporations renting accommodations to transients in the City
of Cullman."
Section 2. This act shall become effective immediately
following its passage and approval by the Governor, or its
otherwise becoming law.
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________________________________________________
President and Presiding Officer of the Senate
________________________________________________
Speaker of the House of Representatives
SB346
Senate 25-May-23
I hereby certify that the within Act originated in and passed
the Senate.
Patrick Harris,
Secretary.
House of Representatives
Passed: 01-Jun-23
By: Senator Gudger
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