SB285 Alabama 2017 Session

Updated Jul 24, 2021

Summary

Primary Sponsor: Paul Sanford
Republican
Session: Regular Session 2017
Title: Lodging tax, exclusion of area not used as lodging, Sec. 40-26-1 am'd.
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.
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.
Subjects: Lodging Tax

Read for the first time and referred to the Senate committee on Finance and Taxation General Fund