HJR361 Alabama 2017 Session

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

A nonbinding House Joint Resolution urging Alabama's Department of Revenue to stop collecting lodging tax on rentals of accommodations not used for temporary living or sleeping and to notify lodging businesses.

What This Bill Does

Urges the Department of Revenue to immediately notify lodging tax remitters that the lodging tax is not due on the proceeds from renting any portion of lodging that is not used as a temporary living quarter or sleeping accommodation, and to specify that the tax does not apply to convention facilities, banquet halls, or meeting rooms. Notes a 2014 Tax Tribunal ruling limiting the lodging tax to rooms used as temporary living quarters and says the DOR has continued collecting the tax. Requests that copies of the resolution be sent to the Governor and the DOR Commissioner to convey urgency and concern.

Who It Affects

• Lodging establishments (hotels, motels, inns, tourist camps, tourist cabins) that regularly rent rooms to transients, as they would be instructed to stop collecting lodging tax on spaces not used for temporary living or sleeping.
• The Alabama Department of Revenue and state leaders (Governor and DOR Commissioner), who would be expected to notify remitters and adjust enforcement, including recognition that convention facilities, banquet halls, and meeting rooms are not taxed.

Key Provisions

• Urges the Department of Revenue to notify lodging tax remitters that lodging tax is not due and should not be collected on the proceeds from rental of any portion of lodging not used as a temporary living quarter or abode, and that the tax does not apply to convention facilities, banquet halls, or meeting rooms.
• Provides that copies of the resolution be sent to the Governor and the Commissioner of the Department of Revenue to communicate urgency and concern.

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