House Bill 611 Alabama 2026 Session

Summary

Primary Sponsor

Tim WadsworthRepresentative

Republican

Session

2026 Regular Session

Title

Winston County, lodging tax authorized, fire protection fee imposed, collection and distribution provided, referendum provided

Summary

HB611 would allow Winston County to impose an 8% lodging tax and a $5 per-night fire protection fee, with proceeds funding roads, law enforcement, tourism, county debts, and volunteer fire departments, pending a county referendum.

What This Bill Does

The bill would authorize Winston County to levy an 8% lodging tax on transient lodging and collect it from guests. It also imposes a $5 per night fire protection fee on lodging stays. Proceeds from the lodging tax would be split (55% for road/bridge projects, 20% for law enforcement, 15% for tourism development, and 10% to retire existing debts related to the judicial building and jail, with flexibility for other lawful use once debts are paid). A referendum would be held to approve the measures, and the act would take effect only if a majority votes Yes (effective date is October 1, 2026 if approved).

Who It Affects

• Transient guests staying in Winston County lodging facilities would pay both the 8% lodging tax and the $5 per-night fire protection fee.
• Lodging providers (hotels, motels, inns, etc.) would collect and remit the taxes and fees.
• The Winston County Sheriff would receive funds for law enforcement.
• Road and bridge projects and tourism development in Winston County would receive designated funding from the lodging tax proceeds.
• Volunteer fire departments in Winston County would receive funding from the fire protection fee.
• Nonprofit organizations qualifying as 501(c)(3) would be exempt from the lodging tax.
• Residents would indirectly benefit from improved roads, tourism, and safety services funded by the taxes and fees.

Key Provisions

• Section 1 authorizes an 8% lodging tax on occupancy and related charges, with collection by the lodging provider and exemptions aligned with the state lodging tax; nonprofit 501(c)(3) entities are exempt.
• Section 2 outlines collection, exemptions, and enforcement, treating the tax as a county debt with a lien on the liable property.
• Section 3 specifies proceeds distribution: 55% to road/bridge improvements; 20% to the Sheriff for law enforcement; 15% to tourism development; 10% to retire existing judicial building/jail debts, then for other lawful county purposes.
• Section 4 imposes a $5 per night fire protection fee, collected by providers and remitted to the county, with proceeds distributed equally to volunteer fire departments.
• Section 5 requires a referendum; if the majority votes Yes, the act becomes effective immediately; if No, the act is repealed; results certified to the Secretary of State.
• Section 6 sets the effective date as October 1, 2026.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 11, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Winston County