HB534INTRODUCED
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HB534
U9925DX-1
By Representative Standridge (N & P)
RFD: Local Legislation
First Read: 08-Apr-25
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5 U9925DX-1 04/07/2025 OW (L)cr 2025-916
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First Read: 08-Apr-25
A BILL
TO BE ENTITLED
AN ACT
Relating to Blount County; to increase the existing
lodging tax; to authorize the county commission to levy an
additional lodging tax in the county; to provide for the
collection of the tax; and to provide for distribution of the
proceeds.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. This act shall be applicable only to Blount
County.
Section 2. Section 45-5-247 of the Code of Alabama
1975, is amended to read as follows:
"ยง45-5-247
(a)(1) In addition to all other taxes of every kind now
imposed by law, the Blount 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 four percent of the charge
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amount of the tax shall be equal to four 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 of Chapter 23 of Title 40.
(2) In addition to all other taxes of every kind now
imposed by law, after the effective date of this act, the
Blount County Commission may levy an additional 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 additional
tax shall be equal to one 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 of Chapter 23 of Title 40.
(b) The tax authorized to be levied by this section
shall be collected by Blount County in the same manner and
subject to the same exemptions as the state lodging tax as
provided in Chapter 26 of Title 40. The tax levied pursuant to
subsection (a) shall constitute a debt due the county. The
tax, together with any interest and penalties, shall
constitute and be secured by a lien upon the property of any
person from whom the tax is due or who is required to collect
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person from whom the tax is due or who is required to collect
the tax. The county shall receive the tax, enforce this
section, and have and exercise all rights and remedies
otherwise currently applicable or which may be provided for in
the future for the collection of the state lodging tax by the
Department of Revenue.
(c) The proceeds from the tax shall be deposited to the
Blount County Commission in the county tourism fund to be used
by the Blount County Commission for the promotion of tourism,
county beautification, supporting and maintaining park and
recreation projects, and maintaining the county covered
bridges."
Section 3. (a) In addition to all other taxes of every
kind now imposed by law, after the effective date of this act,
the Blount 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 transients in any hotel, motel, inn,
tourist cabin, or any other place in which rooms, lodgings, or
accommodations are regularly furnished to transients for a
consideration, in an amount not to exceed three dollars ($3)
per room per night for the rooms, lodgings, or accommodations,
including the charge for use or rental of personal property
and services furnished in the room; provided, however, that
there is exempted from the tax levied under this act any
rentals or services taxed under Division 1 of Article 1 of
Chapter 23 of Title 40, Code of Alabama 1975. The tax shall
not apply to rooms, lodgings, or accommodations supplied for a
period of 30 continuous days or more in any place.
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period of 30 continuous days or more in any place.
(b) The tax herein levied shall be collected in the
same manner as the state lodgings tax as provided in Chapter
26, Title 40, Code of Alabama 1975, and the net proceeds, less
a reasonable cost of collection, from the tax shall be
deposited to the Blount County Commission in the county
tourism fund to be used by the Blount County Commission for
the promotion of tourism, county beautification, supporting
and maintaining park and recreation projects, and maintaining
the county covered bridges.
Section 4. This act shall become effective on October
1, 2025.
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