SB285 Alabama 2017 Session
In Committee
Bill Summary
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
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 |