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FISCAL NOTE
Senate Bill 194
Committee: Judiciary Sponsor: Senator Tim Melson
Analyst: Mathieu Fuller Date: 04/01/2025
Senate Bill 194 as passed the Senate could decrease receipts to the State General Fund, Bureau
of Tourism and Travel, Alabama Mountain Lakes Association, and certain counties by an
undetermined amount dependent upon the amount of state lodgings taxes rebated to agriculture
authorities that would otherwise have been collected and distributed to these funds. This bill
would also increase the administrative obligations of the Department of Revenue to rebate the
state lodgings tax collections to the agriculture authorities.