House Bill 630 Alabama 2026 Session

Summary

Primary Sponsor

Mack N. ButlerRepresentative

Republican

Session

2026 Regular Session

Title

Etowah County; number of continuous days that lodging must be supplied before lodging tax no longer applies extended

Summary

HB630 extends Etowah County's lodging tax exemption period to 180 consecutive days and reshapes how tax proceeds are distributed.

What This Bill Does

The bill changes the law so lodging taxes do not apply to rooms or accommodations for 180 or more consecutive days. It directs that the first $491,000 of annual lodging tax proceeds go to the county treasury to fund the Etowah County Tourism Board, with the remaining proceeds going to the Etowah County Mega Sports Complex Authority. It becomes effective October 1, 2026 and includes nonsubstantive technical updates to current code style.

Who It Affects

• Lodging providers in Etowah County, who would not collect lodging tax on stays of 180+ consecutive days
• Etowah County Tourism Board, which will receive up to $491,000 of annual lodging tax proceeds to fund its activities
• Etowah County Mega Sports Complex Authority, which will receive the remaining lodging tax proceeds
• Etowah County government (county treasury) which will distribute the $491,000 to the Tourism Board

Key Provisions

• Extends lodging tax exemption from 30 days to 180 consecutive days or more
• Allocates annual lodging tax proceeds: first $491,000 to county treasury for the Tourism Board; remaining funds to the Mega Sports Complex Authority
• Effective date is October 1, 2026
• Includes nonsubstantive technical revisions to update code language to current style

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 17, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Etowah County