The 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 tax rate is increased from two percent to four percent of the charges for rooms, lodgings, or accommodations. The bill also clarifies that certain rentals or services already taxed under existing law are exempt from this new tax. Additionally, it specifies that the tax does not apply to recreational vehicles or campgrounds.

The net proceeds from this lodging tax will be collected similarly to the state lodging tax and will be allocated to a separate fund managed by the Dale County Commission. These funds are designated exclusively for economic or tourism development projects and programs. The act is set to take effect on June 1, 2025.

Statutes affected:
Introduced: 45-23-243
Enrolled: 45-23-243