HB219
182292-1:n:02/14/2017:LFO-HP/jmb HB219 By Representative Johnson (K) RFD Commerce and Small Business Rd 1 14-FEB-17 SYNOPSIS: This bill defines the term transient as used in Chapter 26 of Title 40 and would clarify the exemption provided to transactions governed by the Residential Landlord and Tenant Act as provided in Chapter 9A of Title 35. A BILL TO BE ENTITLED AN ACT To amend Section 40-26-1, Code of Alabama 1975, relating to transient occupancy tax; to define transient; to clarify exemption provided to transactions governed by Chapter 9A of Title 35. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-26-1, Code of Alabama 1975, is amended to read as follows: §40-26-1. "(a) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation or company, as defined in Section 40-23-1, Code of Alabama 1975, engaging in the business of renting or furnishing any room or rooms,...
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SB125
181012-2:n:01/04/2017:LFO-HP*/jmb SB125 By Senator Melson RFD Finance and Taxation Education Rd 1 09-FEB-17 SYNOPSIS: This bill defines the term transient as used in Chapter 26 of Title 40 and would clarify the exemption provided to real estate agreements that create leaseholds in real property. A BILL TO BE ENTITLED AN ACT To amend Section 40-26-1, Code of Alabama 1975, relating to transient occupancy tax; to define transient; to clarify the exemption provided to real estate agreements that create leaseholds in real property. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-26-1, Code of Alabama 1975, is amended to read as follows: §40-26-1. "(a) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation or company, as defined in Section 40-23-1, Code of Alabama 1975, engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to...
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SB285
183472-1:n:03/07/2017:FC/tgw LRS2017-1045 SB285 By Senators Sanford and Bussman RFD Finance and Taxation General Fund Rd 1 09-MAR-17 SYNOPSIS: Under existing law, the Alabama Tax Tribunal has ruled that the lodging tax was intended to apply only to a room or other closed, private area, which a transient uses as a temporary living quarter or abode in which to live and use as sleeping accommodations for a short period. This bill would revise the lodging tax law to specifically provide that the rental of any portion of a hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients which is not used as a temporary living quarter or abode in which to live in and use as sleeping accommodations for a short period would not be subject to the lodging tax. A BILL TO BE ENTITLED AN ACT To amend Section 40-26-1, Code of Alabama 1975, relating to lodging tax; to provide that the rental of any portion of a hotel,...
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HB392
183472-1:n:03/07/2017:FC/tgw LRS2017-1045 HB392 By Representatives Mooney, Wingo, Butler, Ainsworth, Hanes, Williams (JW), Farley, Todd, Hall, Moore (B), Beech, Knight, Holmes (M), Brown and Lee RFD Ways and Means General Fund Rd 1 09-MAR-17 SYNOPSIS: Under existing law, the Alabama Tax Tribunal has ruled that the lodging tax was intended to apply only to a room or other closed, private area, which a transient uses as a temporary living quarter or abode in which to live and use as sleeping accommodations for a short period. This bill would revise the lodging tax law to specifically provide that the rental of any portion of a hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients which is not used as a temporary living quarter or abode in which to live in and use as sleeping accommodations for a short period would not be subject to the lodging tax. A BILL TO BE ENTITLED AN ACT To amend Section...
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SB395
SB395 ENGROSSED By Senator Pittman A BILL TO BE ENTITLED AN ACT To amend Section 40-26-1, Code of Alabama 1975, relating to transient occupancy tax; to provide that the rental of any portion of a hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients which is used as a meeting place for any conference, seminar, or other activity not intended or otherwise suitable for an overnight stay for sleeping purposes is exempt from transient occupancy tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-26-1, Code of Alabama 1975, is 10 amended to read as follows: §40-26-1. "(a) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every 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,...
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HB603
Rep(s). By Representative Lindsey HB603 ENROLLED, An Act, Relating to Cherokee County; to authorize the Cherokee County Commission to levy a lodging tax; and to provide for the collection of the tax and the distribution of the proceeds from the tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall only apply in Cherokee County. Section 2. In addition to all other taxes of every kind now imposed by law, the Cherokee County Commission may levy a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to a transient 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. The amount of the tax shall be two dollars ($2) for each room, lodging, or accommodation. There is exempted from the tax authorized to be levied under this act any rentals or...
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SB301
SB301 By Senators Figures and Ward ENROLLED, An Act, Relating to sex offenses and sex offenders; to create the crimes of distributing a private image, sexting, sexual extortion, assault with bodily fluids, and directing a child to engage in sexual intercourse or deviate sexual intercourse, and to provide further for the crime of electronic solicitation of a child; to amend Sections 13A-6-122, 15-20A-4, 15-20A-5, 15-20A-7, 15-20A-8, 15-20A-10, 15-20A-11, 15-20A-12, 15-20A-13, 15-20A-14, 15-20A-15, 15-20A-16, 15-20A-18, 15-20A-21, 15-20A-23, 15-20A-24, 15-20A-25, 15-20A-26, 15-20A-27, 15-20A-28, 15-20A-31, 15-20A-32, 15-20A-34, 15-20A-37, 15-20A-42, and 15-20A-43 of the Code of Alabama 1975, to add crimes to the list of enumerated sex offenses for purposes of registration and notification; to create a definition for reside, require certain sex offenders to notify law enforcement of each place the sex offender resides, and provide further for the notification requirements associated with...
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HB594
Rep(s). By Representatives Knight, McClammy and Lawrence HB594 ENROLLED, An Act, Relating to Montgomery County, to authorize the Montgomery County Commission to levy and collect a rental tax against the lessees or renters of tangible personal property; to make legislative findings; to establish maximum rates of the rental tax; to provide that the rental tax is a direct tax on the lessee or renter though required to be collected by the lessor or vendor; to provide that the rental tax is not a gross receipts tax in the nature of a sales tax; to provide for exemptions from the tax; to provide for the collection, administration, and enforcement of the rental tax; to provide that the rental tax constitutes a debt due Montgomery County and may be collected in a civil suit, in addition to all other methods provided by law and in this act; to provide that the rental tax, together with any interest and penalties with respect thereto, shall constitute and be secured by a lien on the property of...
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HB277
Rep(s). By Representatives Warren, Brown, Holmes (M), Drake, England, Knight, Beech, Beckman, McMillan, Sells, Davis, Collins, Johnson (K), Farley, Butler, Givan, Coleman, Scott, Moore (M), Jackson, Boyd, McCampbell, Todd, Shiver, Polizos, Millican, Gaston, Sessions, Ellis, Moore (B), Black, Ford, Grimsley and Rowe HB277 ENGROSSED A BILL TO BE ENTITLED AN ACT Relating to child care facilities; to amend Sections 13A-6-29, 38-7-2, 38-7-3, 38-13-2, and 38-13-3, Code of Alabama 1975; to establish the Child Care Safety Act; to revise the definition of day care center to include preschools; to remove the exemption from licensure by the Department of Human Resources of certain child care facilities that are part of a church or nonprofit religious school; to clarify that the licensing of a faith-based child care facility may not be construed to infringe upon the rights of the facility to teach or practice a religion; and to revise the criminal history background information check required for...
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SB236
182154-2:n:02/15/2017:PMG/cj LRS2017-613R1 SB236 By Senator Ward RFD Health and Human Services Rd 1 23-FEB-17 SYNOPSIS: Under existing law, the term day care center is defined as a child care facility that receives more than 12 children for daytime care. The term includes child care centers, day nurseries, nursery schools, pre-kindergartens, kindergartens, and play groups, including those that are operated as part of a private school if they provide care for more than four hours a day. Also under existing law, child care facilities that are part of a church or nonprofit religious school are exempt from licensing by the Department of Human Resources. This bill would establish the Child Care Safety Act. This bill would revise the definition of day care center to include preschools. This bill would remove the exemption from licensure for child care facilities that are part of a church or nonprofit religious school by requiring such facilities to be licensed by the Department of Human...
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