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HB382 Alabama 2019 Session

Updated Feb 26, 2026
Notable

Summary

Session
Regular Session 2019
Title
Coffee Co., lodging tax, co. commission authorized to levy, recreational vehicles and campgrounds excluded
Summary

The bill would let Coffee County impose a 4% lodging tax on lodging in the county, with funds distributed to Enterprise, other municipalities, and the Coffee County General Fund; the bill title notes recreational vehicles and campgrounds are excluded.

What This Bill Does

It authorizes the Coffee County Commission to levy a 4% lodging tax on charges for rooms and lodging in hotels, motels, inns, tourist camps, tourist cabins, and similar places. The tax would be collected by Coffee County in the same manner as the state lodging tax and could be enforced with liens for nonpayment. Proceeds would be distributed as follows: half of the receipts within Enterprise go to the City of Enterprise for tourism and economic development, half within other municipalities go to that municipality for tourism and economic development, and half of the receipts within any municipality plus all receipts from unincorporated areas go to the Coffee County General Fund for tourism and economic development. The act becomes law on the first day of the third month after the governor approves it.

Who It Affects
  • Lodging businesses in Coffee County (hotels, motels, inns, tourist camps, tourist cabins, etc.) would be responsible for collecting the 4% lodging tax from guests and remitting it to the county, with exemptions similar to the state lodging tax.
  • Local governments in Coffee County (City of Enterprise, other municipalities, and Coffee County) would receive portions of the tax proceeds to use for tourism and economic development.
Key Provisions
  • Authorizes Coffee County to levy a 4% lodging tax on charges for rooms, lodging, or accommodations in hotels, motels, inns, tourist camps, tourist cabins, or similar places, with exemptions for rentals already taxed under the state lodging tax.
  • Tax is collected by Coffee County in the same manner as the state lodging tax, and is treated as a debt to the county; the county has enforcement rights similar to those used for the state lodging tax (including liens).
  • Proceeds distribution: half of the receipts from within the City of Enterprise go to Enterprise for tourism/economic development; half from within any other municipality goes to that municipality for tourism/economic development; half of the receipts collected within any municipality and all receipts from unincorporated areas go to the Coffee County General Fund for tourism/economic development.
  • Effective date: becomes law on the first day of the third month after governor’s approval.
  • Note: The bill’s title indicates that recreational vehicles and campgrounds are excluded.
AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects
Coffee County

Bill Actions

H

Delivered to Governor at 3:53 p.m. on May 7, 2019.

H

Assigned Act No. 2019-171.

H

Clerk of the House Certification

S

Signature Requested

H

Enrolled

H

Passed Second House

S

Motion to Read a Third Time and Pass adopted Roll Call 507

S

Third Reading Passed

S

Read for the second time and placed on the calendar

S

Read for the first time and referred to the Senate committee on Local Legislation

H

Motion to Read a Third Time and Pass adopted Roll Call 270

H

Third Reading Passed

H

Read for the second time and placed on the calendar

H

Read for the first time and referred to the House of Representatives committee on Local Legislation

Bill Text

Votes

Motion to Read a Third Time and Pass

April 18, 2019 House Passed
Yes 21
Abstained 73
Absent 10

Documents

Source: Alabama Legislature