The bill amends Section 45-28-243 of the Code of Alabama 1975, specifically for Etowah County, to increase the exemption period for accommodations from the privilege and license tax from 30 days to 180 continuous days. This change is aimed at providing a more favorable tax environment for longer-term rentals, which may encourage tourism and extended stays in the county. Additionally, the bill clarifies that the tax imposed on accommodations is set at 2% of the charge for such services, and it specifies 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, mandating that 50% of the funds be used for tourism promotion and the other 50% for beautification and ecology efforts, as determined by local commissions. The State Department of Revenue is tasked with adopting necessary rules and providing forms to implement the changes. The act is set to take effect on October 1, 2026.