SB19 Alabama 2019 Session
In Committee
Bill Summary
Sponsors
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).
Relating to the transient occupancy tax; to amend Section 40-26-1 of the Code of Alabama 1975, to exclude from the tax places or spaces for tent camping or marine slips or to places or spaces in parks for recreational vehicles.
Subjects
Transient Occupancy Tax
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 5, 2019 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB19 Alabama 2019 Session - Introduced |
Source: Alabama Legislature