This bill amends Section 45-28-243 of the Code of Alabama 1975, specifically for Etowah County, to modify the privilege and license tax on accommodations. The key changes include increasing the exemption period for rooms, lodgings, or accommodations from 30 continuous days to 180 continuous days. Additionally, the bill clarifies that the tax rate remains at two percent of the charge for accommodations and related services, while also specifying that municipal privilege license taxes will not be included in the computation of this tax.

Furthermore, the bill outlines the allocation of the tax proceeds, stating that they will be directed to the county general fund for tourism promotion and beautification efforts, with 50 percent designated for each purpose. The State Department of Revenue is tasked with adopting necessary rules and providing forms to implement these changes. The act is set to take effect on October 1, 2026.