HB378 Alabama 2015 Session

Updated Jul 24, 2021

Summary

Primary Sponsor: Kelvin LawrenceRepresentative
Democrat
Session: Regular Session 2015
Title: Wilcox Co., lodging tax levied, distrib. to co. gen. fund and Wilcox Area Chamber of Commerce
Summary: HB378 creates a $4 per night lodging tax in Wilcox County and directs the revenue to the county general fund and the Wilcox Area Chamber of Commerce to promote tourism and events.
What This Bill Does
The bill imposes a $4 nightly tax on lodging in Wilcox County for rooms rented to travelers. The Alabama Department of Revenue collects the tax, keeping up to 5% for collection costs, and then sends the rest to Wilcox County, split 50% to the county general fund and 50% to the Wilcox Area Chamber of Commerce for tourism and events. Lodging businesses must file monthly reports and keep records; penalties apply for late payments, with exemptions for certain transactions and residences used as a principal home.

Who It Affects
Lodging businesses in Wilcox County, which must collect the $4 per night tax, file monthly reports, maintain records, and remit payments.
Wilcox County General Fund and the Wilcox Area Chamber of Commerce, which receive the tax proceeds (after a collection-cost deduction) to fund county services and tourism promotion.

Key Provisions
Imposes a $4 per night lodging tax on rooms or accommodations in Wilcox County for transients.
Exempts certain charges already taxed under the state Sales Tax Act and rentals under Alabama's Transient Occupancy Tax exemption; also exempts living accommodations primarily for a principal residence.
Tax is due to the State Department of Revenue by the 20th of the month following the accrual month; monthly reports required; credit-based deferral allowed with timely reporting of credit collections.
Maintains records for two years; records are open for examination by the Department of Revenue or its agents.
Penalties: 10% of tax due plus interest for late payment; penalties may be waived in whole or part for good cause.
Proceeds are deposited to the Wilcox County General Fund within 10 days; 50% deposited to the Wilcox Area Chamber of Commerce for tourism and special events.
The Department of Revenue may deduct up to 5% of the tax proceeds for collection costs; the remainder goes to the county.
State lodging tax statutes apply to this local tax, and related administrative provisions are incorporated by reference.
Effective date: the act becomes law on the first day of the second month after passage and approval (approximately June 2015).

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