HB591 Alabama 2025 Session

Summary

Primary Sponsor

Rick RehmRepresentative

Republican

Session

2025 Regular Session

Title

Henry County, county lodging tax further provided for

Summary

HB591 would let Henry County impose a lodging tax of up to 4% on transient lodging starting October 1, 2025, with certain exemptions.

What This Bill Does

The bill amends Henry County's lodging tax law to authorize the County Commission to levy a privilege or license tax on businesses that rent or furnish rooms or accommodations to transients. The tax rate cannot exceed 4% of the total charge for the rooms and related services. Exemptions include charges already taxed by the state sales tax, long-term rentals (30 days or more) or those under Alabama's Transient Occupancy Tax, and living accommodations intended as a primary residence; state tax changes automatically affect these exemptions. The effective start date is October 1, 2025.

Who It Affects

• Henry County lodging providers (hotels, motels, inns, condos, houses, RV parks) who would collect and remit the new county lodging tax.
• Travelers or guests staying in Henry County lodging, who would pay the tax as part of their lodging charges.

Key Provisions

• Allows the Henry County Commission to levy a county lodging tax on room charges and related services, up to 4% of the total charge.
• Defines exemptions: charges already taxed by the state sales tax, long-term rentals (30+ days) or those under Alabama's Transient Occupancy Tax, and lodging primarily used as a residence.
• Specifies that changes to the Alabama Transient Occupancy Tax automatically adjust the county tax exemptions.
• Effective date: the act becomes effective on 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

Henry County