This bill proposes the imposition of an 8 percent lodging tax on individuals and businesses renting accommodations to transients in Winston County, Alabama. The tax will be applied in addition to existing taxes and will not apply to rentals or services already taxed under Article 1, Chapter 23 of Title 40 of the Code of Alabama 1975. The tax will be collected in a manner similar to the state lodging tax and will be enforced by the county or an appointed agent. Nonprofit organizations qualifying under 26 U.S.C. § 501(c)(3) will be exempt from this tax. The proceeds from the tax will be allocated to various local services, including road and bridge improvements, law enforcement, and volunteer fire departments.

The bill stipulates that the tax will only take effect if approved by a majority of voters in a referendum, which will be held in conjunction with the next scheduled state or local election. The results of the election will determine whether the act is enacted or repealed. If approved, the act will become effective on October 1, 2025. The bill includes provisions for the distribution of tax proceeds, with specific percentages allocated to different local services, ensuring that funds are directed to areas of community need.