HB414 Alabama 2023 Session

Summary

Primary Sponsor

Ed OliverRepresentative

Republican

Session

Regular Session 2023

Title

Relating to Tallapoosa County; authorizing the levy of a lodging tax in the unincorporated area of the county; and providing for the distribution of the proceeds from the tax.

Summary

HB414 lets Tallapoosa County impose a 10% lodging tax in its unincorporated areas, with specific exemptions and collection rules, and directs proceeds to the county General Fund.

What This Bill Does

If enacted, the Tallapoosa County Commission may levy a 10% lodging tax on charges for rooms and related accommodations for transients in the unincorporated area. In parts that are also in a municipality’s police jurisdiction with its own lodging tax, the county tax rate would be the municipality’s rate minus 10 percentage points. The bill outlines exemptions, monthly reporting and payment, penalties for late payment, recordkeeping requirements, collection by an agent if chosen, and uses of the net proceeds by the county.

Who It Affects

• Lodging businesses operating in the unincorporated areas of Tallapoosa County would collect the 10% tax from guests and remit it to the county (potentially via a collection agent).
• Guests staying in lodging in the unincorporated area would pay the lodging tax as part of their room charges, subject to exemptions such as long-term stays and primary residences.

Key Provisions

• Authorizes the Tallapoosa County Commission to levy a lodging tax in the unincorporated area at 10% of charges for rooms, lodgings, or accommodations furnished to transients; in areas also in a municipality's police jurisdiction with a lodging tax, the county rate equals the municipality's rate minus 10 percentage points.
• Provides exemptions from the tax, including items that are already taxed under state lodging tax rules, rentals for 30 continuous days or more, and rentals intended as the primary residence.
• Tax is due and payable by the 20th of the month following the month the tax accrues; the county may contract with an agent for collection; monthly reports must be filed with gross proceeds and tax due, with deferment allowed for credit-based sales.
• Requires recordkeeping for two years and allows examination by the county or its authorized agents; penalties of 10% plus interest apply for late payment, with potential waivers for good cause.
• The county can contract with a collection agent who may deduct up to 5% of the total tax collected as a collection fee; the remaining net proceeds go to the Tallapoosa County General Fund for lawful county purposes.
• The act adopts applicable provisions of state lodging tax statutes for administration, enforcement, and penalties, and becomes effective immediately upon 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

Tallapoosa County, lodging tax in unincorporated areas of the county, to authorize the county commission to levy taxes