Alabama 2025 Regular Session

Alabama House Bill HB135 Compare Versions

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1	1	HB135INTRODUCED
2	2	Page 0
3	3	HB135
4	4	RA8XYYY-1
5	5	By Representatives Clouse, Paramore (N & P)
6	6	RFD: Local Legislation
7	7	First Read: 04-Feb-25
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12	12	5 RA8XYYY-1 08/23/2024 FC (L)lg 2024-2377
13	13	Page 1
14	14	First Read: 04-Feb-25
15	15	A BILL
16	16	TO BE ENTITLED
17	17	AN ACT
18	18	Relating to Dale County; to amend Section 45-23-243 of
19	19	the Code of Alabama 1975, authorizing the county commission to
20	20	levy a lodging tax in the county and providing for the
21	21	distribution of the net proceeds for economic and tourism
22	22	development; to increase the tax to be distributed for the
23	23	same purposes.
24	24	BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
25	25	Section 1. Section 45-23-243 of the Code of Alabama
26	26	1975, is amended to read as follows:
27	27	"§45-23-243
28	28	(a) This section shall only apply in Dale County.
29	29	(b) In addition to all other taxes of every kind now
30	30	imposed by law, the Dale County Commission may levy a
31	31	privilege or license tax upon every person, firm, or
32	32	corporation engaging in the business of renting or furnishing
33	33	any room or rooms, lodging, or accommodations to a transient
34	34	in any hotel, motel, inn, tourist camp, tourist cabin, or any
35	35	other place in which rooms, lodgings, or accommodations are
36	36	regularly furnished to transients for a consideration. The
37	37	amount of the tax shall be equal to twofour percent of the
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65	65	28 HB135 INTRODUCED
66	66	Page 2
67	67	amount of the tax shall be equal to twofour percent of the
68	68	charge for the rooms, lodgings, or accommodations, including
69	69	the charge for use or rental of personal property and services
70	70	furnished in the room. There is exempted from the tax
71	71	authorized to be levied under this section any rentals or
72	72	services taxed under Article 1, Chapter 23, Title 40. Any
73	73	room, rooms, lodging, or accommodations does not include
74	74	recreational vehicles or campgrounds.
75	75	(c) The tax authorized to be levied by this section
76	76	shall be collected in the same manner and, except as otherwise
77	77	provided in this section, subject to the same exemptions as
78	78	the state lodging tax as provided in Chapter 26, Title 40. The
79	79	net proceeds from the tax shall be distributed to the Dale
80	80	County Commission, to be kept in a separate fund or account to
81	81	be used at the discretion of the Dale County Commission only
82	82	for funding specific economic or tourism development projects
83	83	or to provide a program of incentives for economic or tourism
84	84	development."
85	85	Section 2. This act shall become effective on June 1,
86	86	2025.
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