HB135INTRODUCED
Page 0
HB135
RA8XYYY-1
By Representatives Clouse, Paramore (N & P)
RFD: Local Legislation
First Read: 04-Feb-25
1
2
3
4
5 RA8XYYY-1 08/23/2024 FC (L)lg 2024-2377
Page 1
First Read: 04-Feb-25
A BILL
TO BE ENTITLED
AN ACT
Relating to Dale County; to amend Section 45-23-243 of
the Code of Alabama 1975, authorizing the county commission to
levy a lodging tax in the county and providing for the
distribution of the net proceeds for economic and tourism
development; to increase the tax to be distributed for the
same purposes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 45-23-243 of the Code of Alabama
1975, is amended to read as follows:
"ยง45-23-243
(a) This section shall only apply in Dale County.
(b) In addition to all other taxes of every kind now
imposed by law, the Dale County Commission may levy a
privilege or license tax upon every person, firm, or
corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to a transient
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. The
amount of the tax shall be equal to twofour percent of the
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28 HB135 INTRODUCED
Page 2
amount of the tax shall be equal to twofour percent of the
charge for the rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services
furnished in the room. There is exempted from the tax
authorized to be levied under this section any rentals or
services taxed under Article 1, Chapter 23, Title 40. Any
room, rooms, lodging, or accommodations does not include
recreational vehicles or campgrounds.
(c) The tax authorized to be levied by this section
shall be collected in the same manner and, except as otherwise
provided in this section, subject to the same exemptions as
the state lodging tax as provided in Chapter 26, Title 40. The
net proceeds from the tax shall be distributed to the Dale
County Commission, to be kept in a separate fund or account to
be used at the discretion of the Dale County Commission only
for funding specific economic or tourism development projects
or to provide a program of incentives for economic or tourism
development."
Section 2. This act shall become effective on June 1,
2025.
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47