SJR96 Alabama 2017 Session

Summary

Primary Sponsor

Paul Sanford

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

SJR96 is a non-binding resolution urging the Department of Revenue to tell lodging tax remitters to stop collecting lodging tax on spaces not used for temporary lodging and to exclude convention facilities, banquet halls, and meeting rooms.

What This Bill Does

It urges the Department of Revenue to immediately notify hotels, motels, inns, and similar accommodations that lodging tax is not due on the rental of any portion of a property not used as a temporary living quarter or sleeping area for a short period, and that the tax does not apply to convention facilities, banquet halls, or meeting rooms. It references a 2014 Tax Tribunal ruling and notes that tax collection has continued since then. It asks the Governor and the DoR Commissioner to be informed of the urgency and to take action.

Who It Affects

• Lodging providers (hotels, motels, inns, and similar accommodations) would stop collecting lodging tax on portions of their properties not used for temporary lodging.
• State government entities (Department of Revenue and the Governor) would implement and communicate the guidance to taxpayers and remitters.

Key Provisions

• Urges the Department of Revenue to immediately notify lodging tax remitters that lodging tax is not due on the proceeds from rental of any portion of lodging facilities not used as temporary living quarters or abodes, and that the tax does not apply to convention facilities, banquet halls, or meeting rooms.
• Requires copies of the resolution to be provided to Governor Kay Ivey and the Commissioner of the Department of Revenue to convey urgency and request action.

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