SB384 Alabama 2019 Session

Summary

Primary Sponsor

Andrew JonesSenator

Republican

Session

Regular Session 2019

Title

Etowah Co., levy lodging tax,, rentals or services excluded, Etowah County Mega Sports Complex/Little Canoe Creek Megasite Promotion Act

Summary

Etowah County would impose a 3% lodging tax to fund a Mega Sports Complex and Little Canoe Creek Megasite, with the money collected by the county and split between tourism/promotion and economic development.

What This Bill Does

The bill creates a 3% lodging tax on rooms and related charges in Etowah County (with certain exemptions). The county collects the tax and can place liens to ensure payment, similar to the state lodging tax. Proceeds are split, with half going to the Etowah County Tourism Board for the Mega Sports Complex or tourism promotion, and half going to the Etowah County Economic Alliance for the Megasite’s operations and development (with potential reallocations after 12 years for broader economic development).

Who It Affects

• Lodging providers (hotels, motels, etc.) in Etowah County must collect the 3% tax from guests and remit it to the county, with some exemptions for rentals already taxed under state law.
• The Etowah County Tourism Board and the Etowah County Economic Alliance will receive the tax revenue to fund the Mega Sports Complex, the Little Canoe Creek Megasite, and related tourism and economic development efforts.

Key Provisions

• Section 2: Imposes a 3% lodging tax on charges for rooms, lodgings, or accommodations, including use of personal property and services, with exemptions for rentals already taxed under state law.
• Section 3: The tax is collected by Etowah County in the same manner as the state lodging tax; it is a debt due to the county and can be collected by liens; the county enforces the act as the state would for lodging taxes.
• Section 4: Net proceeds are split—50% to the Etowah County Tourism Board for the Mega Sports Complex or tourism promotion, and 50% to the Etowah County Economic Alliance for operations and development of the Megasite; after 12 years or the Megasite being sold/leased under a state project, the Alliance may allocate funds to industrial recruitment and other economic development projects by majority vote.
• Section 5: The act becomes effective on the first day of the third month after passage and 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

Etowah County