House Bill 331 Alabama 2026 Session

Summary

Primary Sponsor

David StandridgeRepresentative

Republican

Session

2026 Regular Session

Title

Blount County, lodging tax increased, additional lodging tax levied, collection and distribution provided for

Summary

HB331 would increase Blount County's lodging taxes by adding a 1% extra tax and a new per-room-night tax (up to $3), with proceeds funding tourism and county projects, effective October 1, 2026.

What This Bill Does

The bill amends the lodging tax rules in Blount County to authorize an additional 1% tax on lodging charges, in addition to the existing 4%. It also creates a separate per-room-night tax not to exceed $3, with certain exemptions and a 30-day rule. Taxes would be collected by Blount County in the same manner as the state lodging tax, with the revenue deposited into the county's tourism fund to support tourism promotion, beautification, parks and recreation, and maintenance of county bridges. The act becomes effective on October 1, 2026 and applies only to Blount County.

Who It Affects

• Lodging operators and businesses in Blount County: would be responsible for collecting and remitting the 4% base tax, the additional 1% tax, and the $3 per-room-night tax where applicable.
• Transient guests staying in Blount County lodging: would pay higher total lodging costs due to the new taxes (4% base + 1% additional + up to $3 per night in some cases).
• Blount County and its tourism-related programs: would receive and manage the new tax revenue in the county tourism fund for promotion, beautification, parks/recreation, and bridge maintenance.

Key Provisions

• Section 1: The act applies only to Blount County.
• Section 2(a)(1): The county may levy a 4% lodging tax on charges for lodging and related services, with exemptions for rentals taxed under Title 40, Chapter 23, Article 1.
• Section 2(a)(2): The county may levy an additional 1% lodging tax on the same charges, with the same exemptions as the base tax.
• Section 2(b): The taxes are collected by Blount County in the same manner as the state lodging tax, constitute a debt to the county, and may be enforced by liens.
• Section 2(c): Proceeds from the taxes go to the Blount County Commission's county tourism fund for tourism promotion, beautification, parks/recreation, and bridge maintenance.
• Section 3(a): The county may levy a separate per-room-night tax not exceeding $3, per room per night, with exemptions for rentals taxed under Title 40 and a 30-day minimum not applying to this tax.
• Section 3(b): The per-room-night tax is collected similarly to the state lodging tax, and net proceeds go to the county tourism fund for the same uses as above.
• Section 4: The act takes effect on October 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Blount County