HB691 Alabama 2015 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Alan Boothe
Republican
Session: Regular Session 2015
Title: Pike Co., lodging tax levied, distrib., exemptions
Summary: HB691 creates a 4% Pike County lodging tax on short-term lodging, with exemptions and a distribution plan for the proceeds to the county and its municipalities.
What This Bill Does
Imposes a 4% lodging tax on charges for rooms and other accommodations rented to transients in Pike County. It provides exemptions for certain charges (including those taxed under state sales tax and rentals of 28 continuous days or more, plus rentals primarily used as a permanent residence) and requires monthly reporting and payment to the Department of Revenue, with recordkeeping and penalties for late payments. After collecting the tax, the Department may deduct up to 5% for collection costs, and the remaining proceeds are split 50% to the Pike County Commission and 50% to the municipality where the tax was collected, with the act incorporating existing state lodging tax laws and taking effect after the specified date.

Who It Affects
Lodging businesses in Pike County (hotels, motels, inns, etc.) must collect the 4% tax and file monthly reports with the Department of Revenue.
Transient guests paying for lodging in Pike County will bear the 4% tax as part of their lodging charges; revenue is distributed to local government after costs.

Key Provisions
Imposes a 4% lodging tax on charges for rooms, lodgings, or accommodations rented to transients in Pike County.
Provides exemptions for charges included in state sales tax, stays of 28 continuous days or more, and rentals primarily used as a permanent residence; exemptions align with Alabama Transient Occupancy Tax provisions.
Requires monthly reporting and payment to the Department of Revenue by the 20th of the following month, with records kept for two years and penalties for late payment.
Allows the Department of Revenue to deduct up to 5% of collections for collection costs; the remaining tax proceeds are split 50% to the Pike County Commission and 50% to the municipality where collected.
The act incorporates existing state lodging tax statutes and becomes effective on the first day of the third month after passage and 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: Pike County