SB308 Alabama 2019 Session

Updated Feb 26, 2026

Notable

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 308 amends Alabama's lodging tax to exclude tent camping spaces, marine slips, and RV spaces from taxation when used for 90 or more consecutive days, effective October 1, 2019.
What This Bill Does
If enacted, the bill creates a new exemption from the transient occupancy tax for marine slips, tent camping spaces, and spaces for motor homes or RVs that are provided for 90+ consecutive days in any location and for transactions starting on or after October 1, 2019. It keeps existing exemptions for long-term stays (180+ consecutive days) and for lodging provided by nonprofit organizations or privately operated camps serving children or nonprofit groups. The current tax rate structure remains, with 5% in the Alabama mountain lakes area counties and 4% in all other counties.

Who It Affects
Operators and owners of tent camping sites, marine marinas, and RV parks/campgrounds, who may no longer collect lodging tax on qualifying 90+ day stays.
People traveling or staying in those facilities for at least 90 consecutive days, who would not pay transient occupancy tax for those qualifying stays.
Residents and businesses in counties affected by the mountain lakes area tax rate, as the 5% vs 4% rate framework remains for other tax categories.

Key Provisions
Exemption from the transient occupancy tax for marine slips, tent camping spaces, and RV spaces when provided for 90 or more consecutive days, for transactions entered into on or after October 1, 2019.
Retention of existing exemptions: stays of 180+ consecutive days; lodging by nonprofit organizations; privately operated camps or similar facilities serving children or nonprofit members during a calendar year.
Tax rate framework remains: 5% in the Alabama mountain lakes area counties; 4% in all other counties.
Definitions and terms clarified to support exemptions, including what counts as a child, student, nonprofit organization, and privately operated facilities.
Immediate effectiveness upon approval by the Governor and becoming law.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Lodging Tax