The Alabama Tourism Tax Protection Act of 2024 is a legislative bill that aims to regulate the collection of transient occupancy tax by accommodations intermediaries in Alabama. The bill defines key terms such as "accommodations intermediary," "accommodations provider," "hotel," "merchant of record," "professional property management company," and "room charge." It mandates that accommodations intermediaries, which are entities other than accommodations providers that facilitate lodging transactions, are responsible for collecting and remitting the tax imposed on room charges. The tax applies to transactions occurring on or after January 1, 2025. The bill also specifies that accommodations intermediaries must separately state the tax amount on bills or invoices and add it to the room charge, making it a debt from the customer to the intermediary.

The bill includes provisions for exemptions, stating that professional property management companies, hotels, destination marketing organizations, and certain accommodations providers are exempt from the new requirements if they already collect and remit the tax or manage properties leased for a month or more as the principal residence of the tenant. Additionally, the bill outlines that professional property management companies will act as the merchant of record for transactions they oversee. The Department of Revenue is tasked with adopting rules for the implementation and administration of the act. The act is set to become effective on October 1, 2024. There are no specific insertions or deletions from current law indicated in the provided text.