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 levied in addition to existing taxes and will apply to various types of lodging facilities, including hotels, motels, and inns. Certain exemptions are included, such as rentals or services already taxed under specific provisions of the Code of Alabama, as well as nonprofit organizations qualifying as tax-exempt under federal law. The tax will be collected by the Department of Revenue or an appointed county agent and will constitute a debt owed to the county, secured by a lien on the property of the taxpayer.

The proceeds from the tax will be allocated as follows: 55 percent for road and bridge improvements (with specific distributions to county districts), 20 percent for law enforcement, 19 percent to volunteer fire departments with physical stations in the county, 1 percent to volunteer fire departments without physical stations, and 5 percent to the Winston County General Fund. The act will only take effect if approved by a majority of voters in a referendum, which will be conducted alongside the next scheduled election. If the majority votes in favor, the act will become effective immediately; otherwise, it will be repealed. The act is set to become effective on October 1, 2025, if approved.