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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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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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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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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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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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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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HB485
Rep(s). By Representative Tuggle HB485 ENROLLED, An Act, Relating to Tallapoosa County; to
provide for the support of volunteer fire protection services and emergency medical services
within Union Volunteer Fire and Rescue District; to levy a fire protection service fee on
certain owners of dwellings and commercial buildings within the Union Volunteer Fire and Rescue
District as defined by the E-911 Board of Commissioners of Tallapoosa County; to provide for
certain exemptions; to provide for the collection of funds derived from the fee; to provide
for the distribution of funds derived from the fee to the Union Volunteer Fire and Rescue,
Inc.; to provide for the expending and accounting of the funds; to provide for the increase
or decrease in the fire protection service fee; to provide for the treatment of funds upon
dissolution or abandonment of a volunteer fire department; to provide for the purposes of
funds generated by the fee; and to provide that the operation of the act is...
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SB368
SB368 By Senators Whatley and Chambliss ENROLLED, An Act, Relating to Tallapoosa County; to
provide for the support of volunteer fire protection services and emergency medical services
within Union Volunteer Fire and Rescue District; to levy a fire protection service fee on
certain owners of dwellings and commercial buildings within the Union Volunteer Fire and Rescue
District as defined by the E-911 Board of Commissioners of Tallapoosa County; to provide for
certain exemptions; to provide for the collection of funds derived from the fee; to provide
for the distribution of funds derived from the fee to the Union Volunteer Fire and Rescue,
Inc.; to provide for the expending and accounting of the funds; to provide for the increase
or decrease in the fire protection service fee; to provide for the treatment of funds upon
dissolution or abandonment of a volunteer fire department; to provide for the purposes of
funds generated by the fee; and to provide that the operation of the act is...
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