Alabama 2025 Regular Session

Alabama House Bill HB590

Introduced
4/17/25  
Refer
4/17/25  
Report Pass
4/23/25  

Caption

Winston County, lodging tax levied, collection and distribution provided for

Impact

The proceeds from the tax are allocated to critical areas including road and bridge improvements, law enforcement funding, and support for volunteer fire departments. The bill specifies a distribution model, directing 55% of the revenues to infrastructure projects, 20% to the sheriff's department, and a portion to volunteer fire departments based on their operational coverage. This structured allocation aims to enhance public safety and local infrastructure within Winston County.

Summary

House Bill 590 introduces a lodging tax specifically for Winston County, aimed at taxing accommodations provided to transient guests in various types of lodging establishments. The tax is set at 8% and is in addition to existing taxes. It outlines the administration of the tax, indicating that it will be collected in the same manner as the state's lodging tax and will follow similar exemptions. Nonprofit organizations that qualify under U.S. tax code exemptions will not be subject to this tax.

Contention

To become effective, the bill requires approval from a majority of the qualified voters in Winston County during a local election, thereby inserting a democratic process into its enactment. This stipulation may lead to contention among local citizens as they weigh the benefits of improved funding for local services against the new tax burden. The requirement for a referendum also emphasizes local governance and voter engagement in tax matters, which could become a focal point of community discussions.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.