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HB503
Rep(s). By Representative Estes HB503 ENROLLED, An Act, Relating to Marion County; to levy
a seven percent lodging tax in the county; to provide for the collection of the tax; and to
provide for distribution of the proceeds from the tax. BE IT ENACTED BY THE LEGISLATURE OF
ALABAMA: Section 1. This act shall apply only to Marion County. Section 2. There is levied
and imposed, in addition to all other taxes of every kind now imposed by law, a privilege
or license tax upon ever person, firm, or corporation engaging in the business of renting
or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel,
inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration, in an amount of seven percent of
the charge for the room, rooms, lodgings, or accommodations, including the charge for use
or rental of personal property and services furnished in the room; provided,...
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SB313
SB313 By Senator Chambliss ENROLLED, An Act, Relating to Elmore County; authorizing the levy
of a lodging tax and providing for the distribution of the proceeds from the tax. BE IT ENACTED
BY THE LEGISLATURE OF ALABAMA: Section 1. In Elmore County, in addition to all other taxes
imposed by law, the Elmore County Commission may levy a privilege or license tax in the amount
prescribed in this section against every person within the county engaging in the business
of renting or furnishing a room or rooms, lodging or accommodations, to a transient in a hotel,
motel, inn, condominium, house, tourist court, or another place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration. The amount of
the tax shall be equal to a percent of the charge for the rooms, lodgings, or accommodations,
including the charge for use of rental or personal property and services furnished in the
room or rooms within Elmore County equal to a percent in the corporate...
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HB457
204441-3:n:02/11/2020:FC/ma LSA2020-401R2 HB457 By Representative Dismukes RFD Local Legislation
Rd 1 12-MAR-20 A BILL TO BE ENTITLED AN ACT Relating to Elmore County; authorizing the levy
of a lodging tax and providing for the distribution of the proceeds from the tax. BE IT ENACTED
BY THE LEGISLATURE OF ALABAMA: Section 1. In Elmore County, in addition to all other taxes
imposed by law, the Elmore County Commission may levy a privilege or license tax in the amount
prescribed in this section against every person within the county engaging in the business
of renting or furnishing a room or rooms, lodging or accommodations, to a transient in a hotel,
motel, inn, condominium, house, tourist court, or another place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration. The amount of
the tax shall be equal to a percent of the charge for the rooms, lodgings, or accommodations,
including the charge for use of rental or personal property and...
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HB391
205501-1:n:03/03/2020:LSA-BY/jmb HB391 By Representatives Reynolds, Brown (C), Oliver, Kiel,
Stadthagen, Stringer, Shiver, Sanderford, Ball, Whitt, Rafferty, Moore (M), Rich, Collins,
Robertson, Wood (D), Wheeler and McCutcheon RFD Ways and Means Education Rd 1 05-MAR-20 SYNOPSIS:
Under current law, airport authorities are exempt from certain taxes. Also under current law,
certain governmental entities that are otherwise sales and use tax exempt may be issued certificates
of exemption from sales and use taxes on certain projects. A sales and use tax exemption certificate
may be issued to certain contractors and subcontractors working on these projects. Also under
current law, certain governmental entities that are otherwise exempt from sales, use, or lodgings
tax are required to annually obtain a certificate of exemption. This bill would exempt airport
authorities from paying sales and use taxes. Also, this bill would include airport authorities
in the list of governmental entities...
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SB295
205501-1:n:03/03/2020:LSA-BY/jmb SB295 By Senators Givhan, Gudger and Livingston RFD Finance
and Taxation Education Rd 1 10-MAR-20 SYNOPSIS: Under current law, airport authorities are
exempt from certain taxes. Also under current law, certain governmental entities that are
otherwise sales and use tax exempt may be issued certificates of exemption from sales and
use taxes on certain projects. A sales and use tax exemption certificate may be issued to
certain contractors and subcontractors working on these projects. Also under current law,
certain governmental entities that are otherwise exempt from sales, use, or lodgings tax are
required to annually obtain a certificate of exemption. This bill would exempt airport authorities
from paying sales and use taxes. Also, this bill would include airport authorities in the
list of governmental entities that may be issued a certificate of exemption from sales and
use taxes on certain projects and in the list of governmental entities that shall...
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HB4
200313-1:n:04/30/2019:LFO-KF**/jmb HB4 By Representative Holmes RFD Fiscal Responsibility Rd
1 04-FEB-20 SYNOPSIS: This bill would repeal various state taxes and levy instead a comprehensive
consumption tax. A BILL TO BE ENTITLED AN ACT To repeal the following provisions of the Code
of Alabama 1975: Chapter 18 of Title 40, Sections 40-27-1.1, and 40-31-1-through 40-31-4,
regarding the income tax; Chapter 9F of Title 40, regarding the tax credits for rehabilitation
of historic structures; Chapter 16 of Title 40, regarding the financial institutions excise
tax; Chapter 14 of Title 40, regarding the corporation tax; Sections 40-14A-1 through 40-14A-2,
40-14A-21 through 40-14A-29, and 40-14A-41 through 40-14A-43, regarding the business privilege
tax; Chapter 23 of Title 40, regarding the sales and use and contractors gross receipts
taxes; Sections 40-15-1 through 40-15-19, regarding estate and gift tax; Sections 40-15A-1
through 40-15A-14, regarding the generation-skipping transfer tax;...
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SB133
SB133 By Senator Livingston ENROLLED, An Act, To amend Sections 35-8B-1, 35-8B-2, and 35-8B-3,
Code of Alabama 1975, relating to community development districts; to create additional classes
of community development districts; and to provide for the incorporation and powers of the
districts. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 35-8B-1, 35-8B-2,
and 35-8B-3, Code of Alabama 1975, are amended to read as follows: §35-8B-1. "(a) "Community
development district" shall mean a private residential development that: (1) Is a size
of at least 250 acres of contiguous land area; (2) has at least 100 residential sites, platted
and recorded in the probate office of the county as a residential subdivision; (3) has streets
that were or will be built with private funds; (4) has a social club with: (i) an 18-hole
golf course of regulation size; (ii) a restaurant or eatery used exclusively for the purpose
of preparing and serving meals, with a seating capacity of at least 60...
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HB179
203259-2:n:02/05/2020:PMG/bm LSA2019-2412 HB179 By Representative Ball RFD Ethics and Campaign
Finance Rd 1 06-FEB-20 SYNOPSIS: Under existing law, the State Ethics Commission is responsible
for administering and enforcing the code of ethics for public officials and public employees.
The commission is comprised of five members appointed on a rotating basis by the Governor,
Lieutenant Governor, and Speaker of the House of Representatives. Under existing law, the
State Ethics Commission may impose administrative penalties for minor violations, but refers
cases for all other enforcement of the code of ethics to the Attorney General or the appropriate
district attorney. The Attorney General or a district attorney may also initiate an enforcement
action against a public official or public employee without involving the State Ethics Commission.
This bill would require the Attorney General, a district attorney, or any other law enforcement
agency that initiates an investigation of a suspected...
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SB248
the Constitution of this state. "(18) When dealers or distributors use parts taken from
stocks owned by them in making repairs without charge for such parts to the owner of the property
repaired pursuant to warranty agreements entered into by manufacturers, such use shall not
constitute taxable sales to the manufacturers, distributors, or to the dealers, under this
division or under any county sales tax law. "(19) The gross proceeds received from the
sale or furnishing of food, including potato chips, candy, fruit and similar items,
soft drinks, tobacco products, and stationery and other similar or related articles by hospital
canteens operated by Alabama state hospitals at Bryce Hospital and Partlow State School for
Mental Deficients at Tuscaloosa, Alabama, and Searcy Hospital at Mt. Vernon, Alabama, for
the benefit of the patients therein. "(20) The gross proceeds of the sale, or sales,
of wrapping paper and other wrapping materials when used in preparing poultry or poultry...
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HB52
203968-1:n:01/09/2020:LK/bm LSA2020-98 HB52 By Representative Hall RFD Economic Development
and Tourism Rd 1 04-FEB-20 SYNOPSIS: Under existing law, a licensed wine manufacturer may
sell its wine directly at retail, for on-premise or off-premise consumption, on the manufacturer's
premises and at one additional permitted off-site tasting room. This bill would clarify that
no separate retail license is required for a licensed wine manufacturer that lawfully sells
its table wine at retail for on-premise or off-premise consumption on the manufacturer's premises
and at one additional off-site tasting room. This bill would not authorize a licensed wine
manufacturer to sell its wine directly at retail in any other place, nor would it authorize
a licensed wine manufacturer to directly distribute its wine to retailers. A BILL TO BE ENTITLED
AN ACT Relating to alcoholic beverages; to amend Section 28-7-18, Code of Alabama 1975, to
clarify that no separate retail license is required for a...
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