The bill proposes to implement a lodging tax and room fee in Elmore County, with varying percentages for charges within municipalities and areas outside of municipalities. It exempts certain rentals from the tax and establishes procedures for tax reporting and payment. The proceeds from this tax are to be distributed between the county and municipalities for economic development purposes. The bill also repeals certain sections of the Code of Alabama that previously authorized a lodging tax in Elmore County.

Key provisions of the bill include the requirement for the Elmore County Commission to remit 33 percent of the net proceeds to the City of Prattville for economic development by March 31, 2022. The bill has a retroactive effect, ratifying and validating taxes levied and collected under Act 2020-178 prior to the effective date of this act. It also repeals specific sections of the Code of Alabama 1975 related to lodging taxes in Elmore County. The bill was passed by the Senate on April 18, 2023, and will become effective immediately upon passage and approval by the Governor, or otherwise becoming law.

Statutes affected:
Introduced: 45-26-246, 45-26-246, 45-26-246, 45-26-246
Enrolled: 45-26-246, 45-26-246, 45-26-246, 45-26-246