The bill amends Section 45-5-247 of the Code of Alabama 1975 to increase the lodging tax in Blount County. It allows the Blount County Commission to levy an additional privilege or license tax of one percent on the charge for rooms, lodgings, or accommodations provided to transients, in addition to the existing four percent tax. The bill specifies that this additional tax will be collected in the same manner as the state lodging tax and that the proceeds will be deposited into the county tourism fund for various purposes, including promoting tourism and maintaining county parks and covered bridges.

Furthermore, the bill introduces a provision allowing the county to impose a tax not exceeding three dollars per room per night for accommodations, with exemptions for rentals taxed under specific state laws and for long-term stays of 30 days or more. The effective date for this act is set for October 1, 2026. The language of the bill includes both insertions of new tax provisions and clarifications on the collection and use of the tax proceeds.

Statutes affected:
Introduced: 45-5-247, 45-5-247, 45-5-247
Enrolled: 45-5-247, 45-5-247, 45-5-247