This bill amends Section 45-23-243 of the Code of Alabama 1975, specifically for Dale County, to authorize the county commission to levy a lodging tax on businesses that provide accommodations to transients. The bill increases the tax rate from two percent to four percent of the charge for rooms, lodgings, or accommodations, including any associated personal property and services. It also clarifies that rentals or services already taxed under a different section are exempt from this lodging tax and specifies that the tax does not apply to recreational vehicles or campgrounds.

Additionally, the bill stipulates that the net proceeds from this lodging tax will be allocated to a separate fund managed by the Dale County Commission, which can only be used for specific economic or tourism development projects or incentive programs. The act is set to take effect on June 1, 2025.

Statutes affected:
Introduced: 45-23-243