SB395 Alabama 2017 Session

Summary

Primary Sponsor

Trip Pittman

Republican

Session

Regular Session 2017

Title

Lodging, taxation, exemption for rooms not intended for overnight sleeping, Sec. 40-26-1 am'd.

Summary

SB395 would exempt the rental of non-overnight meeting spaces in lodging facilities from transient occupancy tax and amusement tax if charges are separately stated, when used for conferences, seminars, or similar activities.

What This Bill Does

Amends Section 40-26-1 to exempt from transient occupancy tax rentals of rooms or spaces that are not intended or suitable for overnight sleeping when they are used exclusively as a meeting place for conferences, seminars, or similar activities and the charges are separately stated on the invoice. Also exempts these rentals from the amusement tax. Retains that admissions fees for events and sales of tangible personal property occurring in such spaces remain taxable under Chapter 23.

Who It Affects

• Lodging and conference-space providers (hotels, motels, inns, tourist camps, tourist cabins, and similar facilities) that rent non-overnight meeting spaces and separately state those charges.
• Event organizers and attendees who use such meeting spaces for conferences, seminars, clubs, private parties, or similar activities (they would not pay occupancy or amusement taxes for the space if conditions are met).

Key Provisions

• Exemption from transient occupancy tax for rentals not intended or suitable for overnight sleeping when used exclusively as a meeting space and charges are separately stated.
• Exemption from amusement tax for those same rentals.
• Admissions fees for public events held in these spaces and sales of tangible personal property in these spaces remain taxable under Chapter 23.
• Effective date: becomes law on the first day of the third month after passage; repeals conflicting laws.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation