SB272 Alabama 2013 Session

Summary

Primary Sponsor

Gerald O. Dial

Republican

Session

Regular Session 2013

Title

Rescue Squads, Alabama Association of Rescue Squads, exemption from state and local lodging taxes, Sec. 40-26-1 am'd.

Summary

The bill would exempt the Alabama Association of Rescue Squads, Inc., and rescue squads in good standing from all state and local lodging taxes.

What This Bill Does

It amends the state's lodging tax law to create an exemption for the Alabama Association of Rescue Squads, Inc. and rescue squads that are members in good standing for official meetings. It also makes these groups exempt from county, municipal, and local lodging taxes. The act becomes effective on the first day of the third month after passage and governor approval.

Who It Affects

• The Alabama Association of Rescue Squads, Inc., and rescue squads that are members in good standing, by not having to pay lodging taxes for official meetings.
• Local governments (counties and municipalities) would potentially lose lodging tax revenue from activities by these exempt groups.

Key Provisions

• Exempts the Alabama Association of Rescue Squads, Inc., and rescue squads in good standing from state lodging taxes for official meetings.
• Exempts the same groups from all county, municipal, and local lodging taxes.
• States that the exemption is part of Section 40-26-1 and related to lodging taxes.
• Sets the act to become effective on the first day of the third month following its passage and governor 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

Rescue Squads