HB825 Alabama 2010 Session

Summary

Primary Sponsor

Steve HurstRepresentative

Republican

Co-Sponsor

Ron Johnson

Session

Regular Session 2010

Title

Counties, 78,000 to 81,000, (Talladega Co.), transient occupancy tax (lodging tax), not applicable to certain camping

Summary

HB825 would exempt certain private camping fees from transient occupancy taxes in Alabama counties whose population was 78,000 to 81,000 according to the 2000 census.

What This Bill Does

In eligible counties, the transient occupancy tax (from state Chapter 26, Title 40, local laws, or municipalities) would not apply to people who charge others to camp on their property under certain conditions. The exemption covers camping that is not regular, is intermittent, or lasts no more than 14 days per year, including fees for parking motor homes or other camping vehicles. This means landowners hosting such camping would not owe or collect the transient occupancy tax on these fees. The bill focuses only on this specific camping scenario and does not address other tax rules.

Who It Affects

• Private landowners in counties with a population of 78,000–81,000 (per the 2000 census) who charge a fee for others to camp on their property under intermittent or short-term use.
• Local tax authorities (counties/municipalities) in those counties, who would see reduced transient occupancy tax collection from these camping activities.

Key Provisions

• Section 1: Exempts from the transient occupancy tax those who allow camping on their property for a fee when the use is not regular, is intermittent, or is not allowed for more than 14 days in a year, in counties with a 2000 census population of 78,000–81,000; tax levies referenced include state Chapter 26, Title 40, local laws, or municipal taxes.
• Section 2: Severability clause stating that if part of the act is invalid, the remainder still stands.
• Section 3: Repeals laws or parts of laws that conflict with this act.
• Section 4: Effective date stating the act becomes effective immediately after passage and governor approval (or otherwise becoming law).

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

Subjects

Talladega County