The Alabama Tourism Tax Protection Act of 2024 establishes new definitions and responsibilities regarding the transient occupancy tax in Alabama. It introduces terms such as "accommodations intermediary," which refers to entities that facilitate lodging transactions and charge fees for their services, and "accommodations provider," which denotes those who directly rent accommodations and are responsible for tax collection. The act mandates that accommodations intermediaries collect and remit the transient occupancy tax on room charges for transactions occurring after January 1, 2025, while also allowing for the possibility of remitting taxes to accommodations providers under specific contractual agreements.

Additionally, the act outlines exemptions for certain entities, including professional property management companies, hotels that already collect the tax, and destination marketing organizations. It requires accommodations intermediaries to clearly state tax amounts on customer invoices and submit annual reports to the Department of Revenue detailing accommodations rented for more than 14 days. The act will take effect on October 1, 2024, and the Department of Revenue is tasked with creating rules for its implementation.