HB591 Alabama 2012 Session

Summary

Primary Sponsor

Mike Hill

Republican

Session

Regular Session 2012

Title

Lodging tax, clarify tax does not apply to single and multifamily dwellings, Sec. 40-26-1 am'd

Summary

HB591 clarifies that the Alabama lodging tax does not apply to certain long-term residential leases for single-family homes and some self-contained multifamily units.

What This Bill Does

It amends Section 40-26-1 to define exemptions from the lodging tax. It preserves existing exemptions for long-term stays of 180 continuous days or more, rentals by nonprofit organizations, and privately operated camps. It adds a long-term lease exemption (30 continuous days or more) for a single-family residence or for premises within a multifamily building that contain self-contained living spaces for a single family, with the caveat that multifamily premises that permit 30+ days occupancy are not included. The act becomes effective on the first day of the third month following its passage and approval by the Governor.

Who It Affects

• Landlords or owners who lease single-family residences for 30+ days; they could avoid lodging tax on those long-term leases.
• Owners of certain self-contained units within multifamily buildings that are leased to a single family, provided those units do not allow occupancy for 30+ continuous days.

Key Provisions

• Amends Section 40-26-1 to add a new long-term lease exemption (30+ days) for single-family residences and certain self-contained multifamily units.
• Multifamily units qualify for the exemption only if they do not permit occupancy for 30+ continuous days.
• Maintains existing exemptions for 180-day+ stays, nonprofit organizations, and privately operated camps.
• Rates (5% in the mountain lakes region counties and 4% elsewhere) remain unchanged for non-exempt rentals.
• Effective date: the first day of the third month after the bill is passed and signed by the Governor.

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

Subjects

Lodging Tax