The bill amends Section 45-28-91.02 of the Code of Alabama 1975, specifically concerning the lodging tax in Etowah County. It extends the duration for which lodging must be provided before the lodging tax is no longer applicable, changing the threshold from 30 days to 180 days. Additionally, the bill stipulates that starting October 1, 2026, the first $491,000 of annual lodging tax proceeds will be allocated to the Etowah County Tourism Board, with any remaining funds directed to the Etowah County Mega Sports Complex Authority.

The bill also includes nonsubstantive, technical revisions to update existing code language to current standards. The effective date for these changes is set for October 1, 2026. The legislative process for this bill indicates it originated in the House and was passed by the Senate on April 9, 2026.

Statutes affected:
Introduced: 45-28-91
Enrolled: 45-28-91