This bill amends Sections 1 and 2 of Act 2023-431 concerning the county lodging tax in Henry County, Alabama. The amendments clarify that the Henry County Commission can levy a privilege or license tax on individuals renting or providing accommodations to transients in various types of establishments, including hotels, motels, inns, condominiums, houses, and recreational vehicle parks as defined in the Code of Alabama 1975. The maximum tax rate is set at four percent of the total charge for these accommodations. The language has been updated to replace "In Henry County, in" with "In" and to include "recreational vehicle park" in the list of accommodation types.

Additionally, the bill specifies exemptions from the lodging tax. It now states that charges for property sold or services required to be included in the state sales tax are exempt, as well as charges for accommodations rented for 30 continuous days or more. The language has been modified to replace "all" with "both" in the list of exemptions and to clarify that the tax does not apply to rentals intended as principal or permanent residences. The act is set to take effect on October 1, 2025.

Statutes affected:
Introduced: 35-15-30