HB135 Alabama 2025 Session

Summary

Primary Sponsor

Steve ClouseRepresentative

Republican

Session

2025 Regular Session

Title

Dale County, lodging tax, county commission authority to increase levy, distribution for economic and tourism development, Sec. 45-23-243 amended

Summary

Dale County may levy a 2% to 4% lodging tax on room charges to fund economic and tourism development, starting June 1, 2025.

What This Bill Does

HB135 would authorize the Dale County Commission to levy a lodging tax on guests staying in lodging establishments in Dale County. The tax would be 2% to 4% of the charge for rooms and related services, with rentals or services taxed under Article 1, Chapter 23, Title 40 exempt. Net proceeds would go into a separate county fund to be used only for economic or tourism development projects or incentives, at the county's discretion. The tax would be collected in the same manner as the state lodging tax, and recreational vehicles and campgrounds are not included.

Who It Affects

• Lodging businesses in Dale County (hotels, motels, inns, tourist camps, tourist cabins, etc.) would collect and remit the tax from guests.
• Visitors staying in Dale County lodging would pay the 2% to 4% tax as part of their room charges.

Key Provisions

• Authorizes the Dale County Commission to levy a lodging tax on lodging establishments in Dale County.
• Sets the tax rate at 2% to 4% of room charges and related services.
• Exempts rentals or services taxed under Article 1, Chapter 23, Title 40; recreational vehicles and campgrounds are not included.
• Net proceeds go to a separate county fund for funding economic or tourism development projects or incentives, collected in the same manner as the state lodging tax, effective June 1, 2025.

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

Subjects

Dale County