Alabama 2024 Regular Session

Alabama House Bill HB395 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~HB395ENROLLED~~
	1	+	HB395INTRODUCED
2	2		Page 0
3	3		HB395
4		-	EGLT229-2
	4	+	EGLT229-1
5	5		By Representatives Sorrells, Rehm, Lee, Clouse (N & P)
6	6		RFD: Local Legislation
7	7		First Read: 02-Apr-24
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12		-	5 ~~HB395 Enrolled~~
	12	+	5 EGLT229-1 02/14/2024 FC (L)ma 2024-662
13	13		Page 1
14	14		First Read: 02-Apr-24
15		-	Enrolled, An Act,
	15	+	A BILL
	16	+	TO BE ENTITLED
	17	+	AN ACT
16	18		Relating to Houston County; authorizing the Houston
17	19		County Commission to levy a lodging tax in the county;
18	20		providing for the distribution of the proceeds from the tax;
19	21		and to provide for a referendum.
20	22		BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
21	23		Section 1. In Houston County, in addition to all other
22	24		taxes imposed by law, the Houston County Commission may levy a
23	25		privilege or license tax in the amount prescribed in this
24	26		section against every person in the county engaging in the
25	27		business of renting or furnishing a room or rooms, lodging, or
26	28		accommodations to a transient in a hotel, motel, inn,
27	29		condominium, house, or another place in which rooms, lodgings,
28	30		or accommodations are regularly furnished to transients for a
29	31		consideration. The amount of the tax shall not exceed one
30	32		percent of the charge for the rooms, lodgings, or
31	33		accommodations, including the charge for use of rental or
32	34		personal property and services furnished in the room or rooms
33	35		within the county.
34	36		Section 2. (a) There are exempted from the provisions
35	37		of the tax levied by this act and from the computation of the
36		-	amount of the tax levied or payable all of the following:
37		-	Charges for property sold or services furnished which are
38		-	required to be included in the tax levied by the state sales
39		-	tax act; charges for the rental of rooms, lodgings, or
40		-	accommodations to a person for a period of 30 continuous days
41		-	or more; or otherwise pursuant to the exemption provision of
42		-	Alabama's Transient Occupancy Tax, Section 40-26-1 of the Code
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70		-	28 HB395 ~~Enrolled~~
	65	+	28 HB395 INTRODUCED
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	67	+	of the tax levied by this act and from the computation of the
	68	+	amount of the tax levied or payable all of the following:
	69	+	Charges for property sold or services furnished which are
	70	+	required to be included in the tax levied by the state sales
	71	+	tax act; charges for the rental of rooms, lodgings, or
	72	+	accommodations to a person for a period of 30 continuous days
	73	+	or more; or otherwise pursuant to the exemption provision of
72	74		Alabama's Transient Occupancy Tax, Section 40-26-1 of the Code
73	75		of Alabama 1975. A subsequent amendment or change to the
74	76		Alabama Transient Occupancy Tax shall also have the effect of
75	77		similarly changing the exemption provision of this section.
76	78		(b) Notwithstanding the provisions of this section, the
77	79		tax shall not apply to the rental of living accommodations
78	80		which are intended primarily for rental to persons as their
79	81		principal or permanent place of residence.
80	82		Section 3. (a) The tax levied by this act, except as
81	83		otherwise provided, shall be due and payable to the Department
82	84		of Revenue on or before the 20th day of the month following
83	85		the month in which the tax accrues. Notwithstanding any
84	86		provision of this act providing for the responsibility of the
85	87		county to collect and administer the tax provided in this act,
86	88		the county may contract with an agent to perform all or any
87	89		part of its duties pursuant to this act. On or before the 20th
88	90		day of each month, every person on whom the tax is levied
89	91		shall render to the Department of Revenue, on a form
90	92		prescribed by the department, a true and correct statement
91	93		showing the gross proceeds of the business subject to the tax
92	94		for the preceding month, together with other information as
93	95		the county requires. At the time of making the monthly report,
94		-	the taxpayer shall compute and pay to the county the amount of
95		-	tax shown due. A person subject to the tax who conducts
96		-	business on a credit basis may defer reporting and paying the
97		-	tax until after the person has received payment of the items,
98		-	articles, or accommodations furnished. In the event the
99		-	taxpayer defers reporting and paying the taxes, he or she
100		-	shall thereafter include in each monthly report all credit
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128		-	56 HB395 ~~Enrolled~~
	123	+	56 HB395 INTRODUCED
129	124		Page 3
	125	+	the county requires. At the time of making the monthly report,
	126	+	the taxpayer shall compute and pay to the county the amount of
	127	+	tax shown due. A person subject to the tax who conducts
	128	+	business on a credit basis may defer reporting and paying the
	129	+	tax until after the person has received payment of the items,
	130	+	articles, or accommodations furnished. In the event the
	131	+	taxpayer defers reporting and paying the taxes, he or she
130	132		shall thereafter include in each monthly report all credit
131	133		collections made during the preceding month and shall pay the
132	134		amount of taxes computed thereon at the time of filing the
133	135		report.
134	136		(b) Every person engaged or continuing in a business
135	137		subject to the tax levied by this act shall keep and preserve
136	138		suitable records of the gross proceeds of the business and
137	139		other books or accounts necessary to determine the amount of
138	140		tax for which he or she is liable pursuant to this act. The
139	141		records shall be kept and preserved for a period of two years
140	142		and shall be open for examination at all times by the
141	143		Department of Revenue or by a duly authorized agent, deputy,
142	144		or employee of the county.
143	145		(c) A person who fails to pay the tax levied by this
144	146		section within the time required by this act shall pay in
145	147		addition to the tax a penalty of 10 percent of the amount of
146	148		tax due, together with interest from the date on which the tax
147	149		became due and payable at the rate due and payable on the
148	150		state lodging tax. The penalty and interest shall be assessed
149	151		and collected as a part of the tax. The Department of Revenue,
150	152		if good and sufficient reason is shown, may waive or remit the
151	153		penalty or a portion of the penalty.
152		-	Section 4. All provisions of the state lodging tax
153		-	statutes with respect to payment, assessment, and collection
154		-	of the state lodging tax, making of reports and keeping and
155		-	preserving records, interest after due date of tax, or
156		-	otherwise; the adoption of rules with respect to the state
157		-	lodging tax; and the administration and enforcement of the
158		-	state lodging tax statutes, which are not inconsistent with
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186		-	84 HB395 ~~Enrolled~~
	181	+	84 HB395 INTRODUCED
187	182		Page 4
	183	+	penalty or a portion of the penalty.
	184	+	Section 4. All provisions of the state lodging tax
	185	+	statutes with respect to payment, assessment, and collection
	186	+	of the state lodging tax, making of reports and keeping and
	187	+	preserving records, interest after due date of tax, or
	188	+	otherwise; the adoption of rules with respect to the state
	189	+	lodging tax; and the administration and enforcement of the
188	190		state lodging tax statutes, which are not inconsistent with
189	191		the provisions of this act when applied to the tax levied by
190	192		this act, shall apply to the levied tax. The Department of
191	193		Revenue shall have and exercise the same powers, duties, and
192	194		obligations with respect to the district taxes levied as
193	195		imposed on the department by the state lodging tax statutes.
194	196		All provisions of the state lodging tax statutes that are made
195	197		applicable to this act, to the taxes levied, and to the
196	198		administration of this act are incorporated herein by
197	199		reference and made a part as if fully set forth.
198	200		Section 5. The Department of Revenue shall charge and
199	201		deduct from the proceeds of the tax levied an amount equal to
200	202		the contracted amount for the collections, provided the charge
201	203		does not exceed five percent of the total amount of tax
202	204		collected. Following that deduction, the agent shall pay the
203	205		remainder of the tax proceeds to the county.
204	206		Section 6. The net proceeds from the tax levied by this
205	207		act shall be deposited into the Houston County General Fund
206	208		and shall be used by the county for economic development
207	209		purposes and for the funding of recreational facilities in the
208	210		county.
209	211		Section 7. Sections 1 to 6, inclusive, of this act
210		-	shall become operative only if approved by a majority of the
211		-	qualified electors of Houston County who vote in an election
212		-	to be held on the day of the 2024 General Election. The notice
213		-	of the election shall be given by the judge of probate, which
214		-	notice shall be published once a week for three successive
215		-	weeks before the day of the election, and the election shall
216		-	be held, conducted, and the results canvassed in the manner as
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244		-	112 HB395 ~~Enrolled~~
	239	+	112 HB395 INTRODUCED
245	240		Page 5
	241	+	Section 7. Sections 1 to 6, inclusive, of this act
	242	+	shall become operative only if approved by a majority of the
	243	+	qualified electors of Houston County who vote in an election
	244	+	to be held on the day of the 2024 General Election. The notice
	245	+	of the election shall be given by the judge of probate, which
	246	+	notice shall be published once a week for three successive
	247	+	weeks before the day of the election, and the election shall
246	248		be held, conducted, and the results canvassed in the manner as
247	249		other county elections. The question shall be, "Do you favor
248	250		the adoption of Act No._______, of the 2024 Regular Session of
249	251		the Alabama Legislature, which authorizes the Houston County
250	252		Commission to levy a lodging tax in Houston County with the
251	253		proceeds earmarked for economic development and funding
252	254		recreational facilities? Yes ( ) No ( )." The county shall pay
253	255		any costs and expenses not otherwise reimbursed by a
254	256		governmental agency which are incidental to the election. If a
255	257		majority of the votes cast in the election are "Yes," Sections
256	258		1 to 6, inclusive, of this act shall become operative
257	259		immediately. If the majority of the votes are "No," this act
258	260		shall have no further effect. The Judge of Probate of Houston
259	261		County shall certify the results of the election to the
260	262		Secretary of State.
261	263		Section 8. This act shall become effective June 1,
262	264		2024.
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278		-	128 HB395 Enrolled
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280		-	2024.
281		-	________________________________________________
282		-	Speaker of the House of Representatives
283		-	________________________________________________
284		-	President and Presiding Officer of the Senate
285		-	House of Representatives
286		-	I hereby certify that the within Act originated in and
287		-	was passed by the House 11-Apr-24.
288		-	John Treadwell
289		-	Clerk
290		-	Senate 02-May-24 Passed
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