HJR330 Alabama 2017 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Arnold MooneyRepresentative
Republican
Session: Regular Session 2017
Title: Lodging tax, Revenue Dept. urged to notify motels, hotels, etc. that accomodations not used for lodging are not subject to tax
Summary: HJR330 is a resolution asking the Alabama Department of Revenue to stop collecting lodging tax on portions of lodging properties not used for temporary living or sleeping.
What This Bill Does
If enacted, it would urge the Department of Revenue to immediately inform lodging tax remitters that the lodging tax is not due for spaces not used as temporary living quarters or sleeping accommodations. It also clarifies that convention facilities, banquet halls, and meeting rooms are not subject to the tax. The resolution refers to a 2014 Tax Tribunal ruling and notes ongoing collection, requesting action be communicated to the Governor and the Department of Revenue Commissioner.

Who It Affects
Lodging businesses (hotels, motels, inns, tourist camps, tourist cabins, and similar accommodations) that regularly rent spaces not used for temporary living or sleeping.
The Alabama Department of Revenue, which would be instructed to notify remitters and guide tax collection accordingly.

Key Provisions
Urges the Department of Revenue to notify all lodging tax remitters to cease collecting lodging tax on proceeds from rental of any portion of a lodging facility not used as a temporary living quarter or sleeping accommodation.
Specifies that the lodging tax does not apply to convention facilities, banquet halls, or meeting rooms.
Notes the issue references a 2014 Alabama Tax Tribunal ruling and calls for urgent action due to continued collection.
Directs copies of the resolution to Governor Kay Ivey and the Commissioner of the Department of Revenue.

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