SB16 Alabama 2021 Session

Updated Feb 22, 2026

Summary

Primary Sponsor: Andrew JonesSenator
Republican
Session: Second Special Session 2021
Title: Etowah County, lodging tax, distribution to the Etowah County Tourism Board, Sec. 45-28-91.02 am'd.
Summary: SB16 changes Etowah County lodging tax distribution so all proceeds go to the Etowah County Tourism Board starting Oct 1, 2021, and adds a 30-day exemption for certain long-term stays.
What This Bill Does
It amends Section 45-28-91.02 to switch the distribution of lodging tax proceeds so that beginning October 1, 2021, all annual lodging tax receipts go to the Etowah County Tourism Board. Previously, the first $491,000 of proceeds went to the Tourism Board and the rest went to the Etowah County Mega Sports Complex Authority. It also adds an exemption stating that lodging taxes do not apply to rooms rented for 30 continuous days or more. The act becomes effective immediately after it is signed by the Governor.

Who It Affects
Etowah County Tourism Board — will receive all local lodging tax proceeds starting October 1, 2021 and use them for tourism-related purposes.
Lodging businesses in Etowah County (hotels, motels, etc.) and the lodging taxpaying public — their tax receipts will be redirected to the Tourism Board, and long-term stays of 30 days or more will be exempt from lodging taxes.

Key Provisions
From October 1, 2021 onward, all annual lodging tax proceeds due to Etowah County are paid to the county treasury and distributed to the Etowah County Tourism Board to be used for the board's purposes.
Prior to October 1, 2021, the first $491,000 of annual lodging tax proceeds would go to the Tourism Board and the remainder to the Etowah County Mega Sports Complex Authority.
Lodging taxes levied under 45-28-243 and 45-28-243.01 shall not apply to rooms, lodgings, or accommodations rented for 30 continuous days or more.
The act becomes effective immediately following its passage and approval by the Governor.

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