HB233 Alabama 2016 Session

Summary

Primary Sponsor

Craig Ford

Independent

Session

Regular Session 2016

Title

Etowah Co. lodging tax, portion of, distribution further provided for, Sec. 45-28-91.02 am'd.

Summary

HB233 changes how Etowah County distributes lodging tax money and ends the exemption for campgrounds.

What This Bill Does

It amends the distribution rules for Etowah County lodging tax proceeds, directing funds to the county treasury and then to the Etowah County Tourism Board and the Etowah County Mega Sports Complex Authority with a 50/50 split for certain taxes. It also removes exemptions for campgrounds and for rooms or accommodations used for long periods (30+ days) or existing small accommodations (20 rooms or fewer as of May 14, 2009), making them taxable. The act becomes effective the first day of the third month after passage and is severable.

Who It Affects

• Campgrounds and certain long-term or small accommodations (30+ days or 20 rooms or fewer as of May 14, 2009) that will now be subject to lodging tax payments where they previously were exempt.
• Etowah County Tourism Board and Etowah County Mega Sports Complex Authority, which will receive 50% and 50% respectively of the proceeds under Section 45-28-243.01.

Key Provisions

• Amends Section 45-28-91.02 to require lodging tax proceeds due to Etowah County to be paid into the county treasury and distributed to the Etowah County Tourism Board.
• Proceeds due under Section 45-28-243.01 shall be paid into the county treasury and distributed 50% to the Etowah County Tourism Board and 50% to the Etowah County Mega Sports Complex Authority.
• Lodging taxes levied under Sections 45-28-243 and 45-28-243.01 shall not apply to campgrounds, and to rooms or accommodations provided for 30 continuous days or more, or to accommodations existing as of May 14, 2009 with 20 or fewer rooms (removing prior exemptions).
• The act includes severability and an effective date: it becomes law on the first day of the third month after 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

Etowah County