SB285 Alabama 2017 Session
Bill Summary
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
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.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 9, 2017 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB285 Alabama 2017 Session - Introduced |