HB291 Alabama 2018 Session

Summary

Primary Sponsor

Arnold MooneyRepresentative

Republican

Session

Regular Session 2018

Title

Lodging tax, rooms and spaces not used for overnight accomodations, exemption, consistent with rule of Revenue Dept., Sec. 40-26-1 am'd.

Summary

HB 291 would adjust Alabama's lodging tax to exclude certain non-overnight space rentals from the tax, while preserving existing exemptions for long-term stays and nonprofit camps, in line with department rules.

What This Bill Does

It would exempt from the lodging tax rental charges for meeting spaces (like ballrooms and conference rooms) that are not intended for overnight sleeping, provided the charges are separately stated and the space is used exclusively for meetings or similar activities. The exclusion applies only to the transient occupancy tax, and separately stated meeting-space charges could also be excluded from related taxes under Chapter 23. The bill retains existing exemptions for long-term stays (180 continuous days or more) and for nonprofit- or privately operated camps and conference centers that serve children or members of nonprofit groups.

Who It Affects

• Lodging facility operators (hotels, motels, inns, conference centers) in Alabama, especially those offering meeting/event spaces; they would see non-overnight, separately charged meeting-space rentals become exempt from the lodging tax.
• Nonprofit and privately operated camps or conference centers and their participants (including children and members of nonprofit organizations); these groups would maintain or qualify for exemptions under the long-term stay rules and program-based exemptions.

Key Provisions

• Adds an exemption for rental charges of meeting spaces (ballrooms, dining rooms, conference rooms, etc.) that are not intended for overnight sleeping and are used exclusively for meetings or similar activities, if charges are separately stated.
• The exclusion applies only to the transient occupancy tax and does not remove other taxes or fees; a separately stated meeting-space rental can also be excluded from Chapter 23 taxes.
• Keeps existing exemptions for long-term stays of 180 continuous days or more and for nonprofit- or privately operated camps/conference centers that provide lodging and recreational or educational programs for children or members of nonprofit organizations.
• Effective date: the act becomes law on the first day of the third month after its passage and governor's approval.

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