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 charge for rooms, lodgings, or accommodations, which includes any associated personal property and services. The bill also clarifies that rentals or services already taxed under a different section are exempt from this lodging tax, and it specifies that recreational vehicles and campgrounds are not included in the definition of accommodations subject to this tax.

Additionally, the bill outlines that the collected tax will be managed similarly to the state lodging tax, with net proceeds directed to a separate fund for the Dale County Commission. These funds are designated 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
Enrolled: 45-23-243