SB208 Alabama 2011 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Bobby D. SingletonSenator
Democrat
Session: Regular Session 2011
Title: Perry Co., lodging tax levied, collection, distrib.
Summary: SB208 would impose a 5% Perry County lodging tax on rooms rented to transients, collected like the state lodging tax, with the proceeds split between debt reduction and the county general fund.
What This Bill Does
It creates a 5% lodging tax on transient lodging in Perry County, with exemptions for rentals already taxed under state law and for stays of 30 days or more. The tax is collected in the same way as the state lodging tax, and the net proceeds (after up to 5% for collection costs) go to Perry County. Of the net funds, 90% must be placed in a debt reduction fund and 10% into the county's General Fund. The act takes effect on the first day of the third month after it becomes law.

Who It Affects
Lodging businesses in Perry County (hotels, motels, inns, tourist camps, etc.) and their guests, who would pay the 5% tax and must collect it from transients.
Perry County government and residents, who would gain new revenue for debt reduction and the general fund, funded by the tax proceeds.

Key Provisions
Provision 1: Establishes a 5% lodging tax in Perry County on charges for rooms and accommodations furnished to transients, with exemptions for rentals taxed under state law and for stays of 30 continuous days or more, and collected like the state lodging tax.
Provision 2: Specifies distribution of net proceeds—after up to 5% collection costs, 90% goes to a Perry County debt reduction fund and 10% to the Perry County General Fund; becomes effective on the first day of the third month after passage and governor approval.

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