SB323 Alabama 2015 Session
Bill Summary
Currently under an opinion issued by the Alabama Department of Revenue, the state lodging tax is applicable to the rental of a banquet room or dining facility located within the premises owned by a person, firm, or corporation for the purpose of providing rooms, lodgings, or accommodations to transients
This bill would provide that the rental of any portion of a hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients which is not used for or intended to be used for overnight accommodations would not be subject to a lodging tax
To amend Section 40-26-1, Code of Alabama 1975, relating to lodging tax; to provide that the rental of any portion of a hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients which is not used for or intended to be used for overnight accommodations would not be subject to a lodging tax.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| June 3, 2015 | S | Indefinitely Postponed |
| May 21, 2015 | S | Read for the second time and placed on the calendar |
| April 2, 2015 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | May 20, 2015 | Room 727 *Revision* at 09:30 | Senate F&TG Hearing |
| Hearing | May 20, 2015 | Room 727 at 09:30 | Senate F&TG Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB323 Alabama 2015 Session - Introduced |