SB466 Alabama 2012 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Jerry L. Fielding
Republican
Session: Regular Session 2012
Title: Talladega County, authorizing county commission to levy a lodging tax, exclude certain campgrounds, Act 2008-494, 2008 Reg. Sess., am'd
Summary: Talladega County can impose a 2% lodging tax on transient lodging, but campgrounds are excluded and long stays are exempt.
What This Bill Does
If passed, the county may add a 2% tax to the price of lodging for guests at hotels, motels, inns, tourist cabins, and similar places. The tax does not apply to stays of 30 days or longer, and it does not apply to campgrounds in the county, nor to rentals already taxed under another state tax. The tax would be in addition to existing taxes and would take effect immediately after the governor signs the bill.

Who It Affects
Lodging businesses in Talladega County (hotels, motels, inns, tourist cabins, etc.) that would be responsible for collecting and remitting the 2% tax from guests.
Guests staying in Talladega County lodging (transients) who would pay the 2% tax as part of their room charge, with exemptions for stays of 30 days or more and for campgrounds.

Key Provisions
Allows Talladega County to levy a 2% lodging tax on transient lodging charges
Excludes campgrounds from the tax
Exempts stays of 30 continuous days or more from the tax
Exempts rentals or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40, Code of Alabama 1975
Effective immediately following governor's 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: Talladega County