HB590 Alabama 2025 Session

Summary

Primary Sponsor

Tim WadsworthRepresentative

Republican

Session

2025 Regular Session

Title

Winston County, lodging tax levied, collection and distribution provided for

Summary

HB590 would create an 8% Winston County lodging tax on transient lodging, to be collected and then distributed to road improvements, law enforcement, volunteer fire departments, and the county general fund, contingent on a voter referendum.

What This Bill Does

If passed, the bill imposes an 8% lodging tax on charges for rooms and related services in Winston County, collected similarly to the state lodging tax. It makes the tax a county debt secured by a lien and directs the county to collect it, initially via the Department of Revenue. Proceeds are distributed to fund roads and bridges, the sheriff’s office, volunteer fire departments (with and without a local station), and the county general fund, with specific share rules and biannual distributions; the act only becomes effective if a majority of local voters approve in a referendum, with October 1, 2025 as the operational date if approved.

Who It Affects

• Lodging businesses (hotels, motels, inns, etc.) and guests staying in Winston County, as they would collect and pay an 8% tax on room charges (with certain exemptions).
• Winston County government and local service providers (roads/bridges funding, sheriff's office, volunteer fire departments, and the county general fund) that would receive and manage the tax proceeds under the distribution plan.

Key Provisions

• Imposes an 8% lodging tax on charges for rooms, lodging, or accommodations in Winston County, including charges for use or rental of personal property and services furnished in the room.
• Exempts rentals taxed under the state lodging tax (Article 1, Chapter 23, Title 40, Code of Alabama 1975).
• Tax is a debt due to the county, can be collected by a lien on property, and is enforceable by the county with initial collection by the Department of Revenue or by the county or an appointed agent.
• Proceeds distributed as follows: 55% to road and bridge improvements (75% of that to District 1, 25% to District 2).
• 20% to the sheriff for law enforcement purposes.
• 19% to volunteer fire departments with a station located in the county, distributed equally among those departments existing as of distribution dates, with biannual distributions in April and October.
• 1% to volunteer fire departments with coverage in the county but no station located there, distributed equally among those departments existing as of distribution dates.
• 5% to the Winston County General Fund.
• Operative only if approved by a majority of qualified Winston County electors in a county referendum; if approved, becomes effective immediately; otherwise repealed.
• Effective date of the act: 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

Winston County