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Alabama2026Enacted

HB632

Etowah County Lodging Tax Exemption Change

Last scannedAug 24, 2026, 9:06 AM

In one sentence

This law changes the rule for when long-term hotel stays in Etowah County do not have to pay a special tax.

What it does

  • Increases the time needed for a stay to be free from the county lodging tax from 30 days to 180 continuous days.
  • Keeps the existing two percent tax on short-term rentals of rooms, lodgings, or accommodations in hotels and motels.
  • Requires that money collected from this tax go into the county general fund for tourism and beautification projects.
  • Directs half of the tax funds to support tourism efforts managed by local boards.

Who it affects

  • People, firms, or corporations renting rooms in Etowah County hotels, motels, inns, tourist camps, or cabins.
  • Guests staying at these locations for less than 180 continuous days who must pay the tax.

Limits and unknowns

  • This law only applies to Etowah County and does not change tax rules for other counties.
  • The specific details on how much money goes to beautification versus tourism depend on future decisions by local commissions.

Plain language

Terms to know

Privilege and license tax
A fee charged by a government to allow someone to do business in that area, such as renting out rooms.
Continuous days
Days spent staying at the same place without leaving or breaking up the stay.

Official record

Sources

Validated
Official bill pageIntroduced textCurrent bill textStored full record

Official summary

Etowah County, privilege and license tax on lodging, time of continuous supply for tax exemption increased

Official activity

Bill history

  1. EnactedHouse
  2. Motion to Read a Third Time and Pass - Adopted Roll Call 1303 (Yeas 30, Nays 0)Senate
  3. Delivered to GovernorHouse
  4. Signature RequestedSenate
  5. EnrolledHouse
  6. Ready to EnrollHouse
  7. Read for the Second Time and placed on the CalendarSenate
  8. Reported Out of Committee Second HouseSenate
  9. Pending Committee Action in Second HouseSenate
  10. Read for the first time and referred to the Senate Committee on Local LegislationSenate
  11. Motion to Read a Third Time and Pass - Adopted Roll Call 1042 (Yeas 92, Nays 2)House
  12. Third Reading in House of Origin (Yeas 95, Nays 1)House
  13. Read for the Second Time and placed on the CalendarHouse
  14. Reported Out of Committee House of OriginHouse
  15. Pending Committee Action in House of OriginHouse
  16. Read for the first time and referred to the House Committee on Local LegislationHouse