HB 54
In Committee
Bill Summary
Sponsors
Session
Regular Session 2019
Title
Lodging tax, rooms and spaces not used for overnight accomodations, exemption, consistent with rule of Revenue Dept., Sec. 40-26-1 am'd.
Description
This bill would revise the lodging tax law to exclude certain rentals that are not for overnight accommodations from the lodging tax consistent with the department rule on this subject
To amend Section 40-26-1, Code of Alabama 1975, relating to lodging tax; to provide that the rental of room or space in a hotel, motel, inn, tourist camp, tourist cabin, or any other place which is not a room, lodging, or accommodation regularly furnished for overnight sleeping purposes would not be subject to the lodging tax.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 21, 2019 | H | Pending third reading on day 5 Favorable from Ways and Means General Fund |
| March 21, 2019 | H | Read for the second time and placed on the calendar |
| March 5, 2019 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | March 21, 2019 | Room 617 at 09:00 | House W&MGF Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB 54 - Introduced |