HB590INTRODUCED
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HB590
FKKUI5C-1
By Representative Wadsworth (N & P)
RFD: Local Legislation
First Read: 17-Apr-25
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5 FKKUI5C-1 04/16/2025 OW (L)cr 2025-1100
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First Read: 17-Apr-25
A BILL
TO BE ENTITLED
AN ACT
Relating to Winston County; to levy a lodging tax; and
to provide for the collection of the tax and the distribution
of the proceeds from the tax.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) There is levied and imposed, in addition
to all other taxes of every kind now imposed by law, 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 8 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.
(b) There is exempted from the tax levied under this
act any rentals or services taxed under Article 1, Chapter 23
of Title 40, Code of Alabama 1975.
Section 2. (a) The tax levied by this act shall be in
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Section 2. (a) The tax levied by this act shall be in
the same manner as the state lodgings tax as provided in
Chapter 26 of Title 40, Code of Alabama 1975, and subject to
the same exemptions as the state lodging tax as provided in
Chapter 26 of Title 40, Code of Alabama 1975. Nonprofit
organizations qualifying as tax exempt under 26 U.S.C. ยง
501(c)(3) shall also be exempt from the tax levied by this
act. The tax herein levied shall constitute a debt due the
county.
(b) 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 the tax.
(c) The county shall receive the tax, is authorized to
enforce this act, and shall 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. The tax shall
initially be collected by the Department of Revenue or
thereafter by the county or such other agent as the county may
appoint from time to time.
Section 3. The proceeds from the tax collected pursuant
to this act shall be distributed as follows:
(1) Fifty-five percent to road and bridge improvements
in the county. Of that amount, 75 percent shall be distributed
to District 1 of the county, and 25 percent shall be
distributed to District 2 of the county.
(2) Twenty percent to the sheriff for law enforcement
purposes in the county.
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purposes in the county.
(3) Nineteen percent to those volunteer fire
departments with coverage area and a station physically
located in the county, distributed equally among those fire
departments in existence as of the date of distributions as
certified by the Winston County Firefighters Association. The
distributions to volunteer fire departments shall be made
biannually each April and October.
(4) One percent to those volunteer fire departments
with coverage area and no station physically located in the
county, distributed equally among those fire departments in
existence as of the date of distributions as certified by the
Winston County Firefighters Association.
(5) Five percent to the Winston County General Fund.
Section 4. This act shall become operative only if
approved by a majority of the qualified electors of Winston
County who vote in an election to be held on the day
designated by the Judge of Probate of Winston County, at a
referendum held pursuant to Section 67-1.00 to the
Constitution of Alabama of 2022. The notice of the election
shall be given by the judge of probate, and the election shall
be held, conducted, and the results canvassed in the manner as
other county elections. The election shall be held in
conjunction with the next regularly scheduled state or local
election to be held in the county. The question shall be, "Do
you favor the adoption of Act ___, of the ______ Session of
the Alabama Legislature? Yes ( ) No ( )." The county shall pay
any costs and expenses not otherwise reimbursed by a
governmental agency which are incidental to the election. If a
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governmental agency which are incidental to the election. If a
majority of the votes cast in the election are "Yes," this act
shall become effective immediately. If the majority of the
votes are "No," this act shall be repealed and shall have no
further effect. The judge of probate shall certify the results
of the election to the Secretary of State.
Section 5. This act shall become effective on October
1, 2025.
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