HB392 Alabama 2017 Session

Sponsors

Session

Regular Session 2017

Title

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

Description

<p class="bill_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</p><p class="bill_description"> 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</p><p class="bill_entitled_an_act"> To amend Section 40-26-1, Code of Alabama 1975, relating to lodging tax; to provide that the rental of any portion of a hotel, motel, inn, tourist camp, tourist cabin, or any other place which is not a part of a room, lodging, or accommodation regularly furnished to a transient would not be subject to the lodging tax. </p>

Subjects

Lodging Tax