HB615 Alabama 2013 Session

Summary

Primary Sponsor

Barry Mask

Republican

Session

Regular Session 2013

Title

Elmore Co., lodging tax, proceeds to co. commission for capital improvements

Summary

Elmore County could impose a $1.50 per night lodging tax on rooms and similar accommodations, with proceeds used for capital improvements.

What This Bill Does

The county commission would be authorized to levy the tax in addition to existing taxes. The tax rate is $1.50 per night per room or lodging. Tax collection would follow the same process as the state lodging tax, and net proceeds after collection costs would go into the county general fund to be used for capital improvements at the commission's discretion. There are exemptions for stays of 30 continuous days or more and for rentals already taxed under a specified Alabama tax; the act becomes law three months after passage and approval.

Who It Affects

• Visitors staying in lodging in Elmore County would pay the $1.50 per night charge unless exempt by long-term stay rules or other tax exemptions.
• Lodging providers (hotels, motels, inns, tourist camps, cabins, etc.) in Elmore County would be responsible for collecting and remitting the tax.

Key Provisions

• Authorization for Elmore County to levy a lodging tax in addition to existing taxes.
• Tax rate set at $1.50 per night per room or lodging.
• Exemptions: stays of 30 continuous days or more; rentals taxed under Division 1 of Article 1 of Chapter 23 of Title 40, Code of Alabama 1975.
• Collection and distribution: collected like the state lodgings tax; net proceeds (after reasonable collection costs) go to the county general fund for capital improvements.
• Effective date: becomes law on the first day of the third month after passage and governor's approval.

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

Subjects

Elmore County