SB446 Alabama 2012 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

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

This bill would clarify that Alabama's lodging tax does not apply to certain long-term rentals of single-family homes or self-contained units within multifamily buildings.

What This Bill Does

It amends the lodging tax law to create two exemptions: (1) long-term leases of 30 continuous days or more for a single-family residence are not taxed, and (2) long-term leases of 30 continuous days or more for self-contained units within a multifamily residential premises rented to a single family are not taxed, provided the multifamily premises itself does not allow 30-day-plus occupancy. The bill keeps other lodging taxes and existing exemptions in place for all other properties.

Who It Affects

• Property owners or managers of single-family residences or self-contained units in multifamily buildings who offer 30+ day leases to a single family, as they would not collect lodging tax on those rents.
• Tenants or occupants of those eligible long-term units, who would not be required to pay lodging tax on their 30+ day stays.

Key Provisions

• Adds exemption from the lodging tax for rentals of a single-family residence under a written lease of 30 continuous days or more.
• Adds exemption from the lodging tax for premises within a multifamily residence that are self-contained and leased to a single family under a written lease of 30 continuous days or more, with the condition that the multifamily premises itself does not permit any 30+ day occupancy.

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

Subjects

Lodging Tax