HB189 Alabama 2014 Session

Summary

Primary Sponsor

Steve ClouseRepresentative

Republican

Co-Sponsor

Alan Boothe

Session

Regular Session 2014

Title

Dale Co., lodging tax, co. commission authorized to levy recreational vehicles and campgrounds excluded

Summary

HB189 allows Dale County to levy a 2% lodging tax on hotel-type accommodations (excluding RVs and campgrounds) to fund economic and tourism development, with collection and exemptions consistent with the state lodging tax.

What This Bill Does

If passed, the Dale County Commission could impose a 2% tax on charges for rooms and similar lodging for transients. The tax would be collected like the state lodging tax, with the same exemptions. Net proceeds would go into a separate Dale County fund to be used for economic or tourism development projects or for incentives to promote economic activity and tourism. The tax would apply only in Dale County and would take effect on the first day of the third month after the bill becomes law.

Who It Affects

• Lodging businesses in Dale County (hotels, motels, inns, etc.) would be responsible for collecting and remitting the 2% tax from guests.
• Tourists and other visitors staying in Dale County lodging would pay the 2% tax as part of their lodging charges.

Key Provisions

• Authorization for the Dale County Commission to levy a 2% privilege/license tax on lodging charges for rooms or accommodations, excluding recreational vehicles and campgrounds.
• Tax collection to follow the same methods and exemptions as the state lodging tax; net proceeds to be deposited into a separate Dale County fund for economic or tourism development projects or incentives.
• Effective date: 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

Dale County