HB528 Alabama 2016 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Craig Ford
Independent
Session: Regular Session 2016
Title: Etowah Co., distrib. of certain lodging taxes further provided for, Secs. 45-28-91.01, 45-28-91.02 am'd.
Summary: HB528 creates a new Etowah County Tourism Board, changes how lodging tax money is distributed between tourism promotion and a sports complex project, and sets governance and funding rules for tourism in Etowah County.
What This Bill Does
The bill creates the Etowah County Tourism Board with representatives from local government and the hotel industry to promote tourism and hire a full-time tourism director. It directs lodging tax proceeds starting October 1, 2016: the first $491,000 goes to the Tourism Board, and the remaining funds go to the Etowah County Mega Sports Complex Authority. It gives the Tourism Board broad powers to manage funds, contracts, property, and marketing, including borrowing money and entering agreements for tourism facilities. It also provides that if the Mega Sports Complex Authority does not show substantial progress within three years, the money meant for it can revert to the Tourism Board; substantial progress means having architectural plans, land purchase, and an architectural firm engaged. Campgrounds and certain long-term accommodations remain exempt from lodging taxes under the act.

Who It Affects
Etowah County residents and visitors: they would see tourism initiatives funded by lodging tax proceeds and a new sports complex project supported by tax revenue.
Local lodging and hospitality businesses (hotels, motels, campgrounds) and related tourism groups: their industry is represented on the new Tourism Board, and the tax revenues that support tourism promotion and the sports complex will affect them.

Key Provisions
Creates the Etowah County Tourism Board with representatives appointed by county and city leaders, the chamber of commerce, the hotel industry, and other local entities to promote tourism.
The board's duties include promoting tourism, coordinating with media, supporting events and attractions, hiring a full-time tourism director, and performing activities to develop tourism in the county.
The board has powers to sue and be sued, acquire property, enter contracts, hire staff, invest funds, and spend on marketing and promotional activities; it can borrow money and pledge board revenues under defined conditions.
Starting October 1, 2016, the first $491,000 of annual lodging tax proceeds to Etowah County goes to the Tourism Board, with the remaining proceeds distributed to the Etowah County Mega Sports Complex Authority.
Campgrounds and certain long-term accommodations remain exempt from lodging taxes under the act.
If the Mega Sports Complex Authority does not show substantial progress within three years (defined as securing architectural drawings, purchasing land, and engaging an architectural firm), the funds allotted to the Authority revert to the Tourism Board.
The act amends sections 45-28-91.01 and 45-28-91.02 and becomes effective immediately after 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