SB471 Alabama 2012 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Tammy Irons
Democrat
Session: Regular Session 2012
Title: Lauderdale County, lodging tax, distrib. of net proceeds by State Revenue Department, Act 86-441, 1986 Reg. Sess., am'd
Summary: SB471 amends Lauderdale County's lodging tax rules to send 75% of net proceeds to the Florence/Lauderdale Tourism Board and 25% to the lodging property's municipality for tourism promotion, and creates a Lauderdale County Tourism Board to manage the funds.
What This Bill Does
It directs the Alabama Department of Revenue to distribute the net lodging tax proceeds with 75% going to the Florence/Lauderdale Tourism Board and 25% going to the municipality where the lodging business is located for promotion of tourism, recreation, and conventions. It also establishes a Lauderdale County Tourism Board with specified appointment rules and terms. The board may hire staff and set their duties, pay, and benefits. The act becomes effective immediately after the Governor approves it.

Who It Affects
Lodging businesses in Lauderdale County (hotels, motels, inns, bed and breakfasts, etc.) and their local municipalities: their lodging tax proceeds will be distributed 75% to the Florence/Lauderdale Tourism Board and 25% to the lodging location's municipality for tourism-related promotion, recreation, and conventions.
Local government bodies and tourism governance entities in Lauderdale County (Lauderdale County Commission, City of Florence governing body, and the Florence/Lauderdale Tourism Board): they will appoint board members, oversee funding, and administer the funds for tourism promotion.

Key Provisions
75% of net lodging tax proceeds go to the Florence/Lauderdale Tourism Board (FLTB).
25% of net lodging tax proceeds go to the municipality where the lodging is located for promotion of tourism, recreation, and conventions.
A Lauderdale County Tourism Board is established with 2 members appointed by the Lauderdale County Commission (4-year terms), 2 members appointed by the City of Florence (3-year terms), and 1 member jointly appointed for a 2-year term; after initial terms, appointments are for four years.
Vacancies on the Tourism Board are filled by the original appointing authority.
The Tourism Board may hire staff and determine their duties, compensation, and benefits.
The act becomes effective immediately following its passage and approval by the Governor.

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