HB607 Alabama 2015 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Mike Jones
Republican
Session: Regular Session 2015
Title: Covington Co., lodging tax, add'l levy, Sec. 45-20-243 am'd.
Summary: HB607 would increase Covington County's lodging tax to 47% of lodging charges, applying to various lodging providers after a short delay.
What This Bill Does
The bill amends the county's lodging tax law to impose a 47% tax on charges for lodging and related services. This tax would be charged by lodging businesses in addition to all other taxes. It becomes effective on the first day of the third month after the bill is passed and approved by the Governor.

Who It Affects
Lodging businesses in Covington County (hotels, motels, inns, etc.) that rent rooms or provide lodging, who would collect and remit the 47% tax on charges and related services.
Guests/transients staying in Covington County lodging who would pay higher total charges due to the added tax.

Key Provisions
Amends Section 45-20-243 to levy a lodging tax equal to 47% of the charge for rooms and lodging, including charges for the use of personal property and services furnished in the room.
Applies to persons within Covington County engaged in renting or furnishing lodging to transients in various types of accommodations.
The tax is imposed in addition to all other taxes imposed by law.
The act becomes effective on the first day of the third month following its passage and approval by the Governor.

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