HB105 Alabama 2024 Session

Summary

Primary Sponsor

Paul W. LeeRepresentative

Republican

Session

Regular Session 2024

Title

Transient occupancy tax, lodging tax, further exemptions for certain registered vehicles

Summary

HB105 would exempt certain registered vehicles and vessels from Alabama's transient occupancy tax and rental/lease tax under defined long-term occupancy conditions, with an effective date of September 1, 2024.

What This Bill Does

The bill amends two tax statutes to create exemptions for certain registered vehicles and vessels from the transient occupancy tax and the rental or lease tax under specific long-term use conditions. It adds long-term occupancy exemptions for marina slips, camping spaces, and spaces for motor homes or RVs (60 days or more), and a separate 90-day exemption for registered vehicles or vessels occupying such spaces. It also clarifies exemptions related to nonprofit and privately operated facilities, and provides an exception for meeting-space rentals that are separately stated and not used for overnight sleeping, while retaining other existing tax rules.

Who It Affects

• Lodging and facility operators (hotels, motels, inns, tourist camps, marinas, RV parks, nonprofit or privately operated camps) who may see reduced or eliminated transient occupancy taxes for qualifying long-term occupancy.
• Vehicle and vessel owners or lessees (cars, trucks, RVs, boats, and related lease arrangements) and the entities that lease or rent them who may see reduced rental/lease taxes for long-term or specially structured transactions and for certain government or nonprofit uses.

Key Provisions

• Exemption from the transient occupancy tax for certain registered vehicles and vessels under defined long-term occupancy conditions.
• Exemption from the rental/lease tax for certain vehicles and vessels under defined long-term or specially structured transactions.
• 60-day exemption period for marina slips, camping spaces, and RV spaces for qualifying transactions; 90-day exemption for registered vehicles or vessels occupying such spaces with continued eligibility.
• Definitions added or clarified for terms like children under 21, students, nonprofit organizations, and privately operated facilities.
• Meeting-room rental exemptions: charges for non-overnight spaces not taxed if charges are separately stated and used exclusively for meetings or similar activities.
• Effective date: September 1, 2024.

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

Subjects

Taxation & Revenue