HB564 Alabama 2019 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Connie C. Rowe
Republican
Session: Regular Session 2019
Title: Blount Co., lodging tax, co. commission authorized to levy, recreational vehicles and campgrounds excluded
Summary: HB 564 lets Blount County charge a 4% lodging tax on short-term stays and uses the money for tourism and county projects.
What This Bill Does
The county can impose a 4% tax on charges for lodging in Blount County, applied to rooms and related services. The tax is collected by the county in the same way as the state lodging tax and becomes a debt of the payer with a lien on their property if unpaid. Proceeds go to the county tourism fund to support tourism promotion, beautification, parks and recreation, and maintaining county bridges. The act applies only in Blount County and becomes effective three months after passage and governor approval.

Who It Affects
Lodging businesses in Blount County (hotels, motels, inns, camps, etc.) that must collect and remit the 4% tax from customers.
Guests and visitors staying in Blount County lodging who will pay the 4% tax as part of the room charge.

Key Provisions
Section 1: Applies only in Blount County.
Section 2: The Blount County Commission may levy a 4% tax on charges for lodging, including charges for personal property and in-room services; exemptions are as provided by existing state law.
Section 3: The tax is collected by Blount County in the same manner as the state lodging tax, treated as a county debt, and may be secured by a lien on the property of the taxpayer or person required to collect the tax; the county has enforcement rights similar to the state tax collection.
Section 4: Proceeds are deposited into the Blount County tourism fund to be used for tourism promotion, county beautification, park and recreation projects, and maintaining county covered bridges.
Section 5: The act becomes effective on the first day of the third month after passage and governor 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: Blount County