SB43 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Clyde ChamblissSenator
Republican
Session: Regular Session 2019
Title: Autauga Co., lodging tax, co. commission authorized to levy, distrib.
Summary: Autauga County can impose a lodging tax on short-term room rentals, with 10% outside Prattville and 3% inside Prattville, with proceeds deposited to the Autauga County General Fund after collection costs.
What This Bill Does
If enacted, Autauga County Commission may levy a lodging tax on rooms rented to transients. Lodging operators must collect the tax and file monthly reports with the Department of Revenue and pay the tax due, keeping records for two years. The Department may deduct up to 5% as collection costs, and the remaining proceeds go to the Autauga County General Fund. The tax excludes certain stays (30+ days and principal residences) and takes effect immediately after the Governor signs the act.

Who It Affects
Lodging operators and businesses in Autauga County (including Prattville) that rent rooms to transients; they must collect, report, and remit the tax and maintain records.
Guests and customers who stay in lodging in Autauga County; they will pay the lodging tax at the applicable rate, with some exemptions for long-term stays and primary residences.

Key Provisions
Provision 1: Authorization of a lodging tax by Autauga County Commission with rates of 10% outside Prattville and 3% inside Prattville, applying to charges for lodging in hotels, motels, inns, and similar accommodations; exemptions include long-term stays and rentals intended as a primary residence.
Provision 2: Collection and distribution: tax collected monthly by the Department of Revenue, with up to 5% for collection costs; the remainder goes to the Autauga County General Fund; records must be kept for two years; penalties for late payment; the act becomes effective immediately after the Governor's 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: Autauga County