HB392 Alabama 2017 Session

Updated Jul 24, 2021

House Bill

In Committee

Current Status

Regular Session 2017

Session

1

Sponsor

Summary

Primary Sponsor: Arnold Mooney Representative
Republican
Session: Regular Session 2017
Title: Lodging tax, exclusion of area not used as lodging, Sec. 40-26-1 am'd.
Description: Under existing law, the Alabama Tax Tribunal has ruled that the lodging tax was intended to apply only to a room or other closed, private area, which a transient uses as a temporary living quarter or abode in which to live and use as sleeping accommodations for a short period.
This bill would revise the lodging tax law to specifically 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 as a temporary living quarter or abode in which to live in and use as sleeping accommodations for a short period would not be subject to the lodging tax.
Subjects: Lodging Tax

Indefinitely Postponed

Pending third reading on day 16 Favorable from Ways and Means General Fund with 1 amendment

Read for the second time and placed on the calendar 1 amendment

Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund