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.

Summary

SB323 would exempt non-overnight portions of lodging facilities from lodging tax while keeping regional tax rates and adding long-term and nonprofit exemptions.

What This Bill Does

It creates an exemption for any portion of a hotel, motel, inn, tourist camp, tourist cabin, or similar place that is regularly furnished to transients but not used for overnight accommodations. It maintains the lodging tax on overnight stays, with a 5% rate in the Alabama mountain lakes area counties and a 4% rate in all other counties, and preserves existing exemptions from Division 1 of Article 1 of Chapter 23. It adds exemptions for long-term rentals (180 days or more), and for certain nonprofit organizations and privately operated camps that provide lodging and educational or recreational programs, and it provides definitions for terms used in these exemptions. It takes effect on the first day of the third month after passage and governor approval.

Who It Affects

• Lodging businesses (hotels, motels, inns, tourist camps/cabins, etc.) in the Alabama mountain lakes area counties, which would still charge 5% on overnight stays but would not tax non-overnight portions.
• Transients or guests staying in lodging facilities, who would see non-overnight spaces excluded from lodging tax while overnight stays remain taxed as described.
• Nonprofit organizations and privately operated camps that offer lodging or educational/recreational programs, which would receive certain lodging tax exemptions.
• Long-term renters (180 days or more) and other specified exemptions, which would be exempt from lodging tax under the bill.

Key Provisions

• Amendment to Section 40-26-1 to exempt from lodging tax any portion of a lodging facility regularly furnished to transients that is not used for or intended to be used for overnight accommodations.
• Maintain lodging tax rates with 5% in the mountain lakes region counties (list of counties) and 4% in all other counties, plus exclusions from the tax for certain rentals taxed under other statute.
• Add exemptions for rentals of 180 continuous days or more, nonprofit organizations’ camps/conference centers, privately operated camps that provide lodging and recreational/educational programs for children, students, or nonprofit members/guests, and non-overnight portions of lodging.
• Provide definitions for key terms (e.g., 'children', 'student', 'nonprofit organization', 'privately operated') as used in the exemptions.
• Effective date: the act becomes effective on the first day of the third month following passage and governor 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

Lodging Tax