This 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 taxes do not apply from 30 days to 180 continuous days for rooms, lodgings, or accommodations. The bill also stipulates that beginning 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.

Additionally, the bill includes nonsubstantive, technical revisions to update existing code language to current style. The effective date for these changes is set for October 1, 2026. The key insertions include the extended duration for tax exemption and the specified allocation of lodging tax proceeds, while the deletion involves the previous 30-day exemption period.

Statutes affected:
Introduced: 45-28-91