The bill amends Section 45-34-243 of the Code of Alabama 1975 to enhance the county lodging tax in Henry County. Key changes include the insertion of language that allows the Henry County Commission to levy a privilege or license tax on individuals renting or providing accommodations to transients in various types of establishments, including hotels, motels, inns, and recreational vehicle parks. The maximum tax rate is set at four percent of the total charge for accommodations. Additionally, the bill clarifies exemptions from the tax, specifically for charges that are already included in the state sales tax and for rentals lasting 30 continuous days or more.

Further provisions outline the responsibilities of taxpayers regarding tax reporting and payment, including the requirement to submit monthly reports to the Department of Revenue. The bill also stipulates penalties for late payments and incorporates relevant state lodging tax statutes to ensure consistency in administration and enforcement. The net proceeds from the tax will be allocated to the Henry County General Fund 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
Enrolled: 45-34-243, 45-34-243