SB19 Alabama 2019 Session
Updated Apr 26, 2021
Summary
- Primary Sponsor
Gerald H. AllenSenatorRepublican- 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).
- Subjects
- Transient Occupancy Tax
Bill Actions
S
Read for the first time and referred to the Senate committee on Finance and Taxation General Fund
Bill Text
Documents
Source: Alabama Legislature