SB308 Alabama 2019 Session
Signed by Governor
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
Lodging Tax
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 30, 2019 | S | Assigned Act No. 2019-387. |
| May 30, 2019 | H | Signature Requested |
| May 30, 2019 | S | Enrolled |
| May 30, 2019 | H | Concurred in Second House Amendment |
| May 30, 2019 | S | Allen motion to Concur In and Adopt adopted Roll Call 1384 |
| May 30, 2019 | S | Concurrence Requested |
| May 30, 2019 | H | Motion to Read a Third Time and Pass adopted Roll Call 1188 |
| May 30, 2019 | H | Motion to Adopt adopted Roll Call 1187 |
| May 30, 2019 | H | Lovvorn Amendment Offered |
| May 30, 2019 | H | Lovvorn motion to Table adopted Roll Call 1186 |
| May 30, 2019 | H | Economic Development and Tourism Amendment Offered |
| May 30, 2019 | H | Third Reading Passed |
| May 22, 2019 | H | Read for the second time and placed on the calendar 1 amendment |
| May 16, 2019 | H | Read for the first time and referred to the House of Representatives committee on Economic Development and Tourism |
| May 16, 2019 | S | Engrossed |
| May 16, 2019 | S | Motion to Read a Third Time and Pass adopted Roll Call 883 |
| May 16, 2019 | S | Allen motion to Adopt adopted Roll Call 882 |
| May 16, 2019 | S | Tourism Amendment Offered |
| May 16, 2019 | S | Third Reading Passed |
| May 2, 2019 | S | Read for the second time and placed on the calendar 1 amendment |
| April 16, 2019 | S | Read for the first time and referred to the Senate committee on Tourism |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB308 Alabama 2019 Session - Enrolled |
| Bill Text | SB308 Alabama 2019 Session - Engrossed |
| Bill Text | SB308 Alabama 2019 Session - Introduced |
Source: Alabama Legislature