Alabama 2024 2024 Regular Session

Alabama House Bill HB105 Introduced / Fiscal Note

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FISCAL NOTE 
House Bill 105
Committee: Ways and Means General FundSponsor: Representative Paul W. Lee
Analyst: Jennifer Farish	Date: 02/28/2024
House Bill 105 as reported by the Committee on Ways and Means General Fund would
decrease transient occupancy (i.e. lodgings) tax receipts to the State General Fund (SGF) and the
Bureau of Tourism and Travel, beginning in Fiscal Year 2025, by an undetermined amount
dependent on the amount of gross proceeds exempted from this tax for lodging at certain marine
slips or camping spaces.
This bill would also decrease lease tax receipts to the SGF, beginning in Fiscal Year 2025, by an
undetermined amount dependent on the amount of gross proceeds exempted from this tax for
the lease of certain vehicles.