This bill amends Section 45-5-247 of the Code of Alabama 1975 to increase the lodging tax in Blount County. The Blount County Commission is authorized 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 also allows the county to impose a separate tax not exceeding three dollars per room per night for accommodations, with exemptions for rentals or services already taxed under specific state provisions.

The collection of these taxes will follow the same procedures as the state lodging tax, and the proceeds will be deposited into the county tourism fund. This fund is designated for promoting tourism, beautification projects, and maintaining parks and recreation facilities, including the county's covered bridges. The act is set to take effect on October 1, 2026.

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