HB726 Alabama 2010 Session

Summary

Primary Sponsor

Mike Curtis

Democrat

Session

Regular Session 2010

Title

Lauderdale Co., lodging tax, bed and breakfast establishments included, distrib., county tourism board established, Act 86-441, 1986 Reg. Sess. am'd.

Summary

HB726 amends Lauderdale County lodging tax law to include bed and breakfast lodging, set a 6% tax, distribute revenue to the Florence/Lauderdale Tourism Board and local municipalities, and create a Lauderdale County Tourism Board to oversee tourism efforts.

What This Bill Does

It adds a 6% lodging tax on rooms and other accommodations in Lauderdale County, including bed and breakfasts and services furnished with the room. Net proceeds go 75% to the Florence/Lauderdale Tourism Board and 25% to the municipality where the lodging is located. It creates a Lauderdale County Tourism Board to oversee tourism, with specific appointment rules, and authorizes the board to hire staff; the Alabama Department of Revenue deposits the tax revenue into the FLTB account, and the measure becomes effective immediately after passage.

Who It Affects

• Lodging businesses in Lauderdale County (hotels, motels, inns, bed and breakfasts, tourist courts, and similar establishments) by requiring collection of the 6% tax and related reporting.
• Municipal governments within the county (including Florence and other jurisdictions) by receiving 25% of the tax proceeds and participating in the tourism board structure.

Key Provisions

• Imposes a 6% lodging tax on charges for rooms, lodgings, or accommodations, including rentals of personal property and services furnished in the room.
• Distributes net tax proceeds: 75% to the Florence/Lauderdale Tourism Board and 25% to the municipality where the lodging is located.
• Establishes a Lauderdale County Tourism Board with five members (two appointed by the county commission for four-year terms, two by the City of Florence for three-year terms, one jointly by the county and Florence for a two-year term; subsequent terms are four years).
• Gives the Tourism Board authority to hire staff and manage duties and benefits for staff.
• Requires the Alabama Department of Revenue to deposit net proceeds to the Florence/Lauderdale Tourism Board account; the act becomes effective immediately after passage.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Lauderdale County