This bill proposes an increase in the existing lodging tax in Blount County, Alabama, by allowing the Blount County Commission to levy an additional privilege or license tax on accommodations provided to transients. Specifically, the bill amends Section 45-5-247 of the Code of Alabama 1975 to include a new provision that permits the county to impose an additional tax of one percent on the charge for rooms, lodgings, or accommodations, which is to be collected in the same manner as the state lodging tax. The bill also introduces a new tax not exceeding three dollars per room per night for accommodations, with exemptions for rentals taxed under specific state provisions and for stays of 30 continuous days or more.

The proceeds from these taxes will be deposited into the county tourism fund and utilized for promoting tourism, beautification projects, and maintaining parks and recreation facilities, including the county's covered bridges. The act is set to take effect on October 1, 2025. The bill includes the insertion of new tax provisions while retaining existing exemptions and collection methods as outlined in current law.

Statutes affected:
Introduced: 45-5-247, 45-5-247