This bill amends Section 45-34-243 of the Code of Alabama 1975 to provide for a county lodging tax in Henry County. The amendments include the insertion of new language that clarifies the types of accommodations subject to the tax, which now explicitly includes "recreational vehicle park" as defined in Section 35-15-30. The bill also modifies the exemptions from the tax, specifying that charges for rentals of 30 continuous days or more are exempt, and it aligns the exemption provisions with Alabama's Transient Occupancy Tax. Additionally, the bill stipulates that the tax shall not apply to accommodations intended primarily for permanent residence.

The bill outlines the responsibilities for tax collection, reporting, and record-keeping, allowing the county to contract with an agent for tax administration. It establishes penalties for late payment and incorporates provisions from state lodging tax statutes that are consistent with the county tax. The net proceeds from the tax will be deposited into the Henry County General Fund and allocated for economic development and tourism promotion. The act is set to take effect on October 1, 2026.

Statutes affected:
Introduced: 45-34-243, 45-34-243