HB603 Alabama 2017 Session

Summary

Primary Sponsor

Richard Lindsey

Democrat

Session

Regular Session 2017

Title

Cherokee Co., lodging tax, co. commission authorized to levy, distrib. of proceeds

Summary

Cherokee County is authorized to impose a $2 lodging tax on rooms for transients and distribute the proceeds to three local entities.

What This Bill Does

If enacted, the Cherokee County Commission may levy a $2 per room lodging tax on accommodations for travelers. The tax is collected like other local lodging taxes, with exemptions for rentals already taxed under state/local rental tax laws. Net proceeds are placed in a separate county fund and distributed equally to the Cherokee County Chamber of Commerce, the Cherokee County Park Board, and the Cherokee County Museum. The act applies only to Cherokee County and becomes effective on the first day of the third month after passage and governor approval.

Who It Affects

• Lodging businesses in Cherokee County (hotels, motels, inns, etc.) would be responsible for collecting the $2 per room tax from guests and complying with the local collection rules.
• Guests staying in Cherokee County lodging would pay the $2 per room tax as part of their lodging charges; funds would support local tourism-related entities and projects.

Key Provisions

• Section 1: Applies only in Cherokee County.
• Section 2: The Cherokee County Commission may levy a lodging tax of $2 per room, with exemptions for rentals taxed under state/local rental tax laws (Article 1, Chapter 23, Title 40, Code of Alabama 1975).
• Section 3: Net proceeds go into a separate county fund and are distributed equally to the Cherokee County Chamber of Commerce, the Cherokee County Park Board, and the Cherokee County Museum; collection follows the same method as other local lodging taxes.
• Section 4: Effective date is the first day of the third month after the act is passed and approved by the Governor.

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