SB403 Alabama 2021 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Garlan GudgerSenator
Republican
Session: Regular Session 2021
Title: Cullman Co., lodgings tax decreased upon retirement of certain debt, Cullman County Tourism Bureau estab., Secs. 45-22-242, 45-22-242.11 am'd.
Summary: SB403 lowers Cullman County's lodging tax after retirement of specified debt and creates a Tourism Bureau to direct funds toward tourism, economic development, and debt repayment.
What This Bill Does
It enacts a county lodging tax of 5% on lodging charges, with the rate dropping to 4% after retirement of certain debt; rentals taxed under the state sales tax and stays of 30 days or more are exempt. It directs how the tax proceeds are used, including funding for the Cullman County Chamber of Commerce, economic development, and repayment of a bond for the Cullman Family Recreation Complex, and it allocates funds to promote tourism through the Cullman County Tourism Bureau. It also requires the City of Cullman to contribute 1/4% of its lodging tax to the Tourism Board and establishes governance and banking arrangements for the new Tourism Bureau, effective June 1, 2021.

Who It Affects
Lodging businesses and guests in Cullman County: subject to a 5% lodging tax (reducing to 4% after specified debt is retired) with exemptions for state-taxed rentals and long stays of 30 days or more.
Local government and tourism-related organizations (Chamber of Commerce, Cullman County Tourism Bureau, City of Cullman, Cullman County Commission): funding, governance, and debt-repayment arrangements driven by the new tax distributions and the creation of the Tourism Bureau.

Key Provisions
Provision 1: Sets a 5% county lodging tax on transient accommodations, with the rate dropping to 4% after retirement of the Exit 305 Interchange debt, County Road 222 debt, and the Cullman Area Chamber of Commerce building debt; includes exemptions for state-taxed rentals and 30+ day stays.
Provision 2: Creates and funds the Cullman County Tourism Bureau, outlines its board composition and terms, requires opening a separate bank account by June 1 following enactment, directs a portion of proceeds to the Chamber of Commerce and the Tourism Bureau for tourism and economic development, and specifies debt retirement use and expiration of a portion of the proceeds.

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