SB323 Alabama 2015 Session

Summary

Primary Sponsor

Paul Sanford

Republican

Session

Regular Session 2015

Title

Lodging tax, rental of hotel, motel, or any other place in which lodgings furnished to transients not used for or intended to be used for overnight accommodations not subject to a lodging tax, Sec. 40-26-1 am'd.

Description

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.

Show more Show less

Subjects

Lodging Tax