HB534 Alabama 2025 Session

Updated Feb 23, 2026

Notable

Summary

Primary Sponsor: David StandridgeRepresentative
Republican
Session: 2025 Regular Session
Title: Blount County, lodging tax increased, additional lodging tax levied, collection and distribution provided for
Summary: HB534 applies only to Blount County and would raise lodging taxes by adding a 1% extra tax and a new up-to-$3-per-night fee, with proceeds used for county tourism projects starting October 1, 2025.
What This Bill Does
The bill authorizes Blount County to levy a 4% base lodging tax on room charges and related fees (as currently allowed), and it adds a new 1% additional lodging tax on the same charges. It also creates a separate privilege or license tax of up to $3 per room per night, with exemptions for certain rentals and a 30-day exemption for long stays. All tax revenue goes to the county tourism fund to be used for promoting tourism, beautification, parks and recreation, and maintaining county bridges; taxes would be collected by the county in the same way as the state lodging tax, with liens and enforcement as needed. The act becomes effective on October 1, 2025.

Who It Affects
Lodging businesses in Blount County (hotels, motels, inns, tourist camps, cabins) would collect and remit the base 4% tax, the additional 1% tax, and the up-to-$3-per-night fee, subject to exemptions.
Transient visitors staying in Blount County lodging would pay higher total taxes and fees for accommodations, while those staying 30 days or more would be exempt from the per-night fee.

Key Provisions
Base lodging tax: County may levy 4% of the charge for rooms, lodgings, or accommodations and services, with exemptions for rentals already taxed under state law.
Additional lodging tax: After the act’s effective date, County may levy an extra 1% of the charge for rooms, lodgings, or accommodations, with the same exemptions as the base tax.
Collection and remedies: The county collects these taxes in the same manner as the state lodging tax and may use liens and other remedies to collect.
Use of proceeds: Tax proceeds go to the Blount County tourism fund to be used for tourism promotion, county beautification, park and recreation projects, and maintaining county bridges.
Per-room per-night tax: County may levy up to $3 per room per night, with exemptions and a 30-day exemption for long-term stays; collected like the state lodging tax and deposited to the tourism fund.
Effective date: The act becomes effective October 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: Blount County