SB19 Alabama 2019 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

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.

Summary

SB 19 would exempt tent camping spaces, marine slips, and RV park spaces from the Alabama state transient occupancy tax.

What This Bill Does

The bill amends Section 40-26-1 to remove the transient occupancy tax from tent camping spaces, marine slips, and RV park spaces. It keeps the current lodging tax structure for all other lodging (5% in the mountain lakes area counties and 4% in all other counties) and preserves existing exemptions for certain long-term rentals and nonprofit-operated facilities. The act would take effect on the first day of the third month after it is passed and approved by the Governor.

Who It Affects

• Tent campers and RV park users would no longer pay the transient occupancy tax for the spaces they use.
• Operators of camps, campsites, RV parks, and marina slips would no longer collect the transient occupancy tax on those spaces.
• State revenue from the transient occupancy tax could decrease to reflect the removal of these specific exemptions.

Key Provisions

• Excludes from the transient occupancy tax tent camping spaces, marine slips, and spaces in parks for recreational vehicles (RV parks).
• Retains the existing tax rates for other lodging: 5% in the mountain lakes area counties and 4% in all other counties.
• Maintains existing exemptions for certain rentals and facilities, including long-term rentals (180 days or more) and nonprofit-operated camps or facilities serving children, students, or members/guests of nonprofit organizations.
• Effective date: the act becomes law 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

Transient Occupancy Tax