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 newly included recreational vehicle parks. 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 as defined in Section 35-15-30, Code of Alabama 1975," while also refining the wording regarding the types of accommodations covered.

Additionally, the bill specifies exemptions from the lodging tax, which now includes both charges for property sold or services required to be included in the state sales tax and charges for rentals lasting 30 continuous days or more. The previous language that exempted "all" has been changed to "both," and the wording has been adjusted for clarity. The bill also states that any future amendments to the Alabama Transient Occupancy Tax will similarly affect the exemptions outlined in this act. The act is set to take effect on October 1, 2025.

Statutes affected:
Introduced: 35-15-30