SB313 Alabama 2020 Session

Summary

Primary Sponsor

Clyde ChamblissSenator

Republican

Session

Regular Session 2020

Title

Elmore Co., lodging tax, co. commission authorized to levy, distrib.

Summary

SB313 lets Elmore County impose a lodging tax on overnight lodging and directs how the money is collected and used for economic development.

What This Bill Does

The Elmore County Commission may levy a lodging tax on charges for rooms in hotels, motels, inns, and similar accommodations. The combined rate with any municipality levying a lodging tax must total 15.5% (based on 2020 rates), so if a municipality already has 15.5% or more, no additional tax is added; when a cooperative district assessment is in place, the total of lodging tax and the assessment also cannot exceed 15.5%. The county may collect the tax directly or via an agent, with monthly reporting and a possible $2 room fee to align county rates with nearby areas; exemptions include long-term stays (30 days or more) and primary residences. Net proceeds go into the Elmore County Lodging Fund, with 67% used for economic development by the county and 33% distributed to municipalities that levied the tax (if there is an agreement on use); if there is no agreement, those funds revert to the Lodging Fund. A minimum of 2% of the tax goes to the county before distributions, and all room-fee proceeds also go to the Lodging Fund.

Who It Affects

• Lodging businesses in Elmore County (hotels, motels, inns, etc.) will owe the tax, file monthly reports, keep records, and may be collected by an agent; they may also face a $2 per room fee and various exemptions (e.g., long-term rentals and primary residences).
• Elmore County and municipalities that levy lodging taxes will see how proceeds are distributed (67% county, 33% to municipalities with agreements) and must coordinate on economic development uses; if no agreement on use with a municipality, that portion goes back to the county Lodging Fund.

Key Provisions

• Authorizes Elmore County Commission to levy a lodging tax on charges for rooms in lodging establishments; total rate must bring the county and municipal rates to 15.5% based on 2020 rates.
• If a municipality already imposes 15.5% or more, the county cannot add another lodging tax; if a cooperative district assessment exists, lodging tax and assessment must together not exceed 15.5%.
• County may add a $2 per room fee to align Elmore County with Prattville's rate in Autauga County.
• Exempts certain rentals, including long-term (30+ days) stays and primary residences, from the tax.
• Tax collection can be handled by the county or an agent (up to 5% collection fee); monthly reporting and recordkeeping requirements apply, with penalties for late payment.
• Net proceeds go into the Elmore County Lodging Fund; 67% used for county economic development, 33% distributed to municipalities that levied the tax per an agreement; if no agreement, those funds revert to the Lodging Fund.
• A minimum of 2% of the tax goes to the county before distributions to municipalities; all room-fee proceeds also go to the Lodging Fund.
• Provisions mirror applicable state lodging tax rules and are subject to federal constitutional constraints; act becomes effective immediately upon approval.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Elmore County