HB392 Alabama 2017 Session

Summary

Primary Sponsor

Arnold MooneyRepresentative

Republican

Session

Regular Session 2017

Title

Lodging tax, exclusion of area not used as lodging, Sec. 40-26-1 am'd.

Summary

HB392 changes lodging tax rules to exclude non-lodging spaces and sets regional lodging tax rates by county.

What This Bill Does

It amends Section 40-26-1 to make clear that rental of any portion of hotels, motels, inns, or similar places that is not used as temporary living quarters or sleeping accommodations would not be taxed as lodging. It also clarifies that convention facilities, banquet halls, and meeting rooms within these facilities are treated as non-lodging spaces for tax purposes. The bill continues to tax lodging at 5% in the Alabama mountain lakes area counties and 4% in all other counties, and preserves existing exemptions for rentals taxed under other chapters. It also specifies that non-lodging spaces are not considered amusements or sales under related tax rules.

Who It Affects

• Group 1 - Lodging operators and their guests in the Alabama mountain lakes area counties; they would continue paying the lodging tax at 5% for lodging, but non-lodging spaces like meeting rooms would not be taxed as lodging.
• Group 2 - People and organizations renting non-room spaces inside lodging facilities statewide (such as convention facilities, banquet halls, and meeting rooms); these spaces would be exempt from lodging tax.

Key Provisions

• Non-lodging spaces exemption: Convention facilities, banquet halls, meeting rooms, and other portions not used as temporary living quarters would not be subject to lodging tax.
• Tax rate and geography: The lodging tax applies at 5% in the mountain lakes area counties and 4% in all other counties, on rooms, lodgings, or accommodations regularly furnished to transients.

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