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 on or after January 1, 2025. It also specifies that the tax must be clearly stated on customer invoices and allows for certain exemptions for professional property management companies, hotels, and destination marketing organizations.

Additionally, the act stipulates that if an accommodations intermediary facilitates a transaction on behalf of an accommodations provider, the tax may be remitted to the provider if there is a written agreement in place. The act requires both accommodations intermediaries and providers to submit annual reports to the Department of Revenue detailing accommodations rented for more than 14 days, while ensuring that this information remains confidential. The Department of Revenue is tasked with creating rules for the act's implementation, which is set to take effect on October 1, 2024.