Alabama 2025 Regular Session

Alabama House Bill HB590 Compare Versions

Only one version of the bill is available at this time.

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1	1	HB590INTRODUCED
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3	3	HB590
4	4	FKKUI5C-1
5	5	By Representative Wadsworth (N & P)
6	6	RFD: Local Legislation
7	7	First Read: 17-Apr-25
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12	12	5 FKKUI5C-1 04/16/2025 OW (L)cr 2025-1100
13	13	Page 1
14	14	First Read: 17-Apr-25
15	15	A BILL
16	16	TO BE ENTITLED
17	17	AN ACT
18	18	Relating to Winston County; to levy a lodging tax; and
19	19	to provide for the collection of the tax and the distribution
20	20	of the proceeds from the tax.
21	21	BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
22	22	Section 1. (a) There is levied and imposed, in addition
23	23	to all other taxes of every kind now imposed by law, a
24	24	privilege or license tax upon every person, firm, or
25	25	corporation engaging in the business of renting or furnishing
26	26	any room or rooms, lodging, or accommodations to a transient
27	27	in any hotel, motel, inn, tourist camp, tourist cabin, or any
28	28	other place in which rooms, lodgings, or accommodations are
29	29	regularly furnished to transients for a consideration. The
30	30	amount of the tax shall be equal to 8 percent of the charge
31	31	for the rooms, lodgings, or accommodations, including the
32	32	charge for use or rental of personal property and services
33	33	furnished in the room.
34	34	(b) There is exempted from the tax levied under this
35	35	act any rentals or services taxed under Article 1, Chapter 23
36	36	of Title 40, Code of Alabama 1975.
37	37	Section 2. (a) The tax levied by this act shall be in
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65	65	28 HB590 INTRODUCED
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67	67	Section 2. (a) The tax levied by this act shall be in
68	68	the same manner as the state lodgings tax as provided in
69	69	Chapter 26 of Title 40, Code of Alabama 1975, and subject to
70	70	the same exemptions as the state lodging tax as provided in
71	71	Chapter 26 of Title 40, Code of Alabama 1975. Nonprofit
72	72	organizations qualifying as tax exempt under 26 U.S.C. §
73	73	501(c)(3) shall also be exempt from the tax levied by this
74	74	act. The tax herein levied shall constitute a debt due the
75	75	county.
76	76	(b) The tax, together with any interest and penalties,
77	77	shall constitute and be secured by a lien upon the property of
78	78	any person from whom the tax is due or who is required to
79	79	collect the tax.
80	80	(c) The county shall receive the tax, is authorized to
81	81	enforce this act, and shall have and exercise all rights and
82	82	remedies otherwise currently applicable or which may be
83	83	provided for in the future for the collection of the state
84	84	lodging tax by the Department of Revenue. The tax shall
85	85	initially be collected by the Department of Revenue or
86	86	thereafter by the county or such other agent as the county may
87	87	appoint from time to time.
88	88	Section 3. The proceeds from the tax collected pursuant
89	89	to this act shall be distributed as follows:
90	90	(1) Fifty-five percent to road and bridge improvements
91	91	in the county. Of that amount, 75 percent shall be distributed
92	92	to District 1 of the county, and 25 percent shall be
93	93	distributed to District 2 of the county.
94	94	(2) Twenty percent to the sheriff for law enforcement
95	95	purposes in the county.
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125	125	purposes in the county.
126	126	(3) Nineteen percent to those volunteer fire
127	127	departments with coverage area and a station physically
128	128	located in the county, distributed equally among those fire
129	129	departments in existence as of the date of distributions as
130	130	certified by the Winston County Firefighters Association. The
131	131	distributions to volunteer fire departments shall be made
132	132	biannually each April and October.
133	133	(4) One percent to those volunteer fire departments
134	134	with coverage area and no station physically located in the
135	135	county, distributed equally among those fire departments in
136	136	existence as of the date of distributions as certified by the
137	137	Winston County Firefighters Association.
138	138	(5) Five percent to the Winston County General Fund.
139	139	Section 4. This act shall become operative only if
140	140	approved by a majority of the qualified electors of Winston
141	141	County who vote in an election to be held on the day
142	142	designated by the Judge of Probate of Winston County, at a
143	143	referendum held pursuant to Section 67-1.00 to the
144	144	Constitution of Alabama of 2022. The notice of the election
145	145	shall be given by the judge of probate, and the election shall
146	146	be held, conducted, and the results canvassed in the manner as
147	147	other county elections. The election shall be held in
148	148	conjunction with the next regularly scheduled state or local
149	149	election to be held in the county. The question shall be, "Do
150	150	you favor the adoption of Act ___, of the ______ Session of
151	151	the Alabama Legislature? Yes ( ) No ( )." The county shall pay
152	152	any costs and expenses not otherwise reimbursed by a
153	153	governmental agency which are incidental to the election. If a
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183	183	governmental agency which are incidental to the election. If a
184	184	majority of the votes cast in the election are "Yes," this act
185	185	shall become effective immediately. If the majority of the
186	186	votes are "No," this act shall be repealed and shall have no
187	187	further effect. The judge of probate shall certify the results
188	188	of the election to the Secretary of State.
189	189	Section 5. This act shall become effective on October
190	190	1, 2025.
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