HB392 Alabama 2017 Session
Bill Summary
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
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, motel, inn, tourist camp, tourist cabin, or any other place which is not a part of a room, lodging, or accommodation regularly furnished to a transient would not be subject to the lodging tax.
Bill Actions
Action Date | Chamber | Action |
---|---|---|
May 17, 2017 | H | Indefinitely Postponed |
April 6, 2017 | H | Pending third reading on day 16 Favorable from Ways and Means General Fund with 1 amendment |
April 6, 2017 | H | Read for the second time and placed on the calendar 1 amendment |
March 9, 2017 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund |
Bill Calendar
Type | Date | Location | Description |
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Hearing | April 5, 2017 | Room 617 at 13:30 | House W&MGF Hearing |
Hearing | March 15, 2017 | Room 617 at 13:30 | House W&MGF Hearing |
Bill Text
Bill Documents
Type | Link |
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Bill Text | HB392 Alabama 2017 Session - Introduced |
Bill Amendments | House Ways and Means General Fund first Amendment Offered |