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  1. Bama Politics
  2. Alabama
  3. Alabama House & Senate Bills
  4. 2019 Alabama Legislative Regular Session
  5. 2019 Alabama House Bills
  6. HB 54

HB 54

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In Committee
Contents hide
  • 1 Bill Summary
  • 2 Bill Actions
  • 3 Bill Calendar
  • 4 Bill Text
  • 5 Bill Documents

Bill Summary

Sponsors
  • Arnold Mooney
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

Download HB 54 PDF

Bill Documents

Type Link
Bill Text HB 54 - Introduced
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