This bill proposes the implementation of a four percent lodging tax in Washington County, Alabama, applicable to individuals or businesses renting rooms or accommodations to transients. The tax will be levied in addition to existing taxes and will apply to various types of lodging facilities, including hotels, motels, and inns. Exemptions from the tax include charges for property or services already taxed under existing law, rentals for 30 continuous days or more, and accommodations intended primarily for permanent residence. The county commission will be responsible for certifying the tax rate, collecting, and administering the tax.

The bill also stipulates that the revenue generated from this lodging tax will be deposited into the Washington County General Fund. The act is set to take effect on September 1, 2026. Notably, the bill introduces new legal language regarding the tax rate and collection process while deleting references to previous tax provisions that may conflict with the new lodging tax.