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 maintains existing exemptions for rentals or services already taxed under Article 1 of Chapter 23 of Title 40.

Furthermore, the bill allows for a separate tax not exceeding three dollars per room per night for accommodations, with similar exemptions and collection methods as the state lodging tax. The proceeds from both taxes will be deposited into the county tourism fund, which is designated 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.

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