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
<p class="bill_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</p><p class="bill_description">
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)</p><p class="bill_entitled_an_act"> 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.
</p>
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 Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | April 10, 2019 | Room 825 *** BILL ADDED *** at 11:00 | Senate F&TG Hearing |
| Hearing | April 10, 2019 | Room 825 at 11:00 | Senate F&TG Hearing |
| Hearing | April 3, 2019 | ROOM 825 (time change) at 11:00 | Senate F&TG Public Hearing |
| Hearing | April 3, 2019 | ROOM 825 at 00:00 | Senate F&TG Public Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB19 Alabama 2019 Session - Introduced |
| Bill Amendments | Senate Finance and Taxation General Fund first Substitute Offered |