House Bill 634 Alabama 2026 Session

Summary

Primary Sponsor

Brett EasterbrookRepresentative

Republican

Session

2026 Regular Session

Title

Washington County; lodging tax, levied and proceeds distributed

Summary

HB634 would create a 4% lodging tax in Washington County on room charges, with revenue going to the county's General Fund starting September 1, 2026.

What This Bill Does

The bill imposes a 4% tax on charges for lodging to transients in Washington County, to be collected and administered by the county commission. It allows exemptions for certain charges already taxed by state law, for rental periods of 30 days or more, and for rentals not intended as the primary residence. Proceeds from the tax would be deposited into the Washington County General Fund. The tax would take effect on September 1, 2026.

Who It Affects

• Lodging businesses in Washington County (hotels, motels, inns, condos, houses, and other places that rent rooms) that must collect the 4% tax from guests.
• Transient guests staying in these lodging establishments who would pay the 4% tax as part of their charges.
• Owners or managers of long-term rental properties (30 days or more) and rentals intended as a primary residence that would be exempt from the tax.
• Washington County government, which would collect, administer, and use the tax proceeds deposited into the General Fund.

Key Provisions

• Imposes a 4% lodging tax on charges for rooms, lodgings, or accommodations rented to transients in Washington County.
• Tax collection and administration would be handled by the Washington County Commission, acting as a self-administered entity.
• Exempts certain charges already taxed under state law and rentals for 30+ days or rentals intended as a principal residence from the tax.
• Proceeds from the tax shall be deposited into the Washington County General Fund.
• The act becomes effective on September 1, 2026.

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

Washington County