SB19 Alabama 2019 Session

Summary

Primary Sponsor

Gerald H. Allen Senator

Republican

Session

Regular Session 2019

Title

Transient occupancy tax (lodging tax), not applicable to tent camping, marine ships, and recreational vehicles, Sec. 40-26-1 am'd.

Description

Under existing law, the state transient occupancy tax or lodging tax is levied on the furnishing of rooms, lodging, or accommodations to transients for consideration. The tax is five percent in the mountain lakes area and four percent in the remainder of the state.

This bill would exclude places or spaces for tent camping or marine slips or to places or spaces in parks for recreational vehicles (RV Parks).

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Subjects

Transient Occupancy Tax