HB599 Alabama 2011 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Elaine Beech
Democrat
Session: Regular Session 2011
Title: Clarke Co., lodging tax, increased, Act 2004-264, 2004 Reg. Sess. am'd.; Sec. 45-13-243 am'd.
Summary: HB599 would raise Clarke County's lodging tax by adding a $2 flat fee plus 4% of the room charge, with revenue dedicated to tourism and economic development.
What This Bill Does
Clarke County would impose a lodging tax on guests staying in local lodging places (hotels, motels, inns, etc.). The tax would be a $2 flat amount plus 4% of the room charge, with stays of 30 days or more exempt and certain rentals taxed under state law exempt. The tax would be collected like the state lodging tax, and the money would go to the county treasury for tourism promotion and economic development. It would take effect on the first day of the third month after the bill becomes law.

Who It Affects
Visiting guests staying in Clarke County lodging would pay the new tax when they book rooms.
Lodging businesses in Clarke County would collect the tax from guests and remit it to the county.

Key Provisions
Imposes Clarke County lodging tax of $2 plus 4% of the room charge on transient lodging; exemptions apply to rentals taxed under state law (Division 1 of Article 1 of Chapter 23 of Title 40) and stays of 30 days or more.
Net proceeds go to the Clarke County treasury to be used exclusively for promoting tourism and economic development, after deducting a reasonable cost of collection.
Tax is collected in the same manner as the state lodging tax.
The act becomes effective on the first day of the third month following passage and governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Clarke County