HB503 Alabama 2020 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Tracy EstesRepresentative
Republican
Session: Regular Session 2020
Title: Marion Co., lodging tax levied, distrib.
Summary: HB503 would impose a 7% lodging tax in Marion County to fund the county jail, with specific exemptions and collection rules.
What This Bill Does
It creates a 7% lodging tax on charges for rooms in Marion County’s hotels, motels, inns, and similar accommodations, with exemptions for rentals taxed under state rules and for stays of 30 days or more. The tax is collected like the state lodging tax, and net proceeds after up to 5% for collection costs go to the county general fund to be used for the county jail’s construction, operation, maintenance, financing, and refinancing. The measure applies only to Marion County and takes effect immediately after the governor approves it.

Who It Affects
Lodging businesses in Marion County (hotels, motels, inns, etc.) – must collect and remit the 7% tax from guests, with administrative costs capped at 5% of the tax.
Guests staying in Marion County accommodations – will pay the 7% lodging tax as part of their lodging charges.

Key Provisions
Applies only to Marion County.
Imposes a 7% lodging tax on charges for renting or furnishing lodging to transients, including charges for personal property and services in the room.
Exempts rentals taxed under Division 1 of Chapter 23 of Title 40, and excludes rooms used for 30 continuous days or more in one place from the tax.
Collected in the same manner as the state lodgings tax; net proceeds after up to 5% collection costs go to the county general fund to be used for the county jail (construction, operation, maintenance, financing, refinancing).
Effective immediately after the governor’s approval.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Marion County