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 introduces definitions for 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. This applies to transactions occurring on or after January 1, 2025. The tax must be separately stated on the bill or invoice and added to the room charge, making it a debt from the customer to the intermediary.

The bill also outlines exemptions from its provisions, including professional property management companies that collect and remit the tax or manage properties leased for a month or more, hotels that collect and remit the tax, destination marketing organizations funded by the tax, and providers of accommodations that collect and remit the tax. Additionally, when a professional property management company is hired by an accommodations provider and oversees transactions through an accommodations intermediary, the management company will act as the merchant of record. The Department of Revenue is tasked with adopting rules for the implementation and administration of the act, which is set to become effective on October 1, 2024. The bill was read for the third time and passed with 101 yeas, 0 nays, and 0 abstains on April 4, 2024.