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HB611 ENROLLED
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HB611
NRPUGT8-2
By Representatives Wadsworth, Estes (N & P)
RFD: Local Legislation
First Read: 11-Mar-26
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First Read: 11-Mar-26
Enrolled, An Act,
Relating to Winston County; to authorize the Winston
County Commission to levy a lodging tax; to provide for the
collection and distribution of the proceeds of the tax; to
impose a fire protection fee; to provide for the collection
and distribution of the fire protection fee; and to provide
for a referendum.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) In addition to all other taxes now
imposed by law, the Winston County Commission may levy a
privilege or license tax upon the occupancy of a room or
rooms, lodging, or accommodation furnished to a transient in
any hotel, motel, inn, tourist camp, tourist cabin, short-term
rental, or any other place in which accommodations are
regularly furnished to transients for consideration.
(b) The tax shall be paid by the transient guest
occupying the accommodations and shall be collected by the
person, firm, or corporation furnishing the accommodations at
the time payment for occupancy is made.
(c) The amount of the tax shall be equal to eight
percent of the charge for the rooms, lodgings, or
accommodations, including the charge for use or rental of
personal property and services furnished in the room.
(d) Rentals or services taxed under Article 1, Chapter
23 of Title 40, Code of Alabama 1975, shall be exempt from the
tax levied under this act.
Section 2. (a) The tax authorized to be levied by this
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Section 2. (a) The tax authorized to be levied by this
act shall be collected and enforced in the same manner as the
state lodgings tax as provided in Chapter 26 of Title 40, Code
of Alabama 1975, and subject to the same exemptions as the
state lodging tax as provided in Chapter 26 of Title 40, Code
of Alabama 1975. Nonprofit organizations qualifying as tax
exempt under 26 U.S.C. § 501(c)(3) shall also be exempt from
the tax levied by this act.
(b) The tax herein levied shall constitute a debt due
to the county. The tax, together with any interest and
penalties, shall constitute and be secured by a lien upon the
property of any person from whom the tax is due or who is
required to collect the tax.
(c) The county shall receive the tax, is authorized to
enforce this act, and shall have and exercise all rights and
remedies applicable or which may be provided for in the future
for the collection of the state lodging tax by the Department
of Revenue.
Section 3. The proceeds from the tax collected pursuant
to this act shall be distributed as follows:
(1) Fifty-five percent to road and bridge improvements
within Winston County, distributed among county commission
districts based upon the percentage of lodging facilities or
short-term rental properties located within each county
commission district, as evaluated annually by the Winston
County Revenue Commissioner.
(2) Twenty percent to the Sheriff of Winston County to
be expended at the discretion of the sheriff for law
enforcement purposes.
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enforcement purposes.
(3) Fifteen percent to the Winston County General Fund
to promote tourism development in Winston County, including,
but not limited to, marketing, visitor attraction, and
recreational development.
(4) Ten percent to the Winston County General Fund.
These funds shall first be used exclusively to retire any
outstanding debts or loans associated with the construction of
the Winston County judicial building and jail existing at the
time this act is passed. After these loans and debts have been
fully satisfied, the funds may be used for other lawful county
purposes.
Section 4. (a) In addition to the lodging tax
authorized to be levied under this act, the Winston County
Commission shall impose and collect a fire protection fee in
the amount of five dollars ($5) per night for each transient
accommodation rented or furnished within Winston County.
(b) The fee shall be paid by the transient guest
occupying the accommodations and shall be collected by the
person, firm, or corporation furnishing the accommodations at
the same time and in the same manner as the lodging tax and
shall be remitted to the county.
(c) The proceeds from the fire protection fee shall be
distributed equally among volunteer fire departments operating
in Winston County.
Section 5. This act shall become operative only if
approved by a majority of the qualified electors of Winston
County who vote in an election to be held on the day
designated by the Judge of Probate of Winston County, at a
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designated by the Judge of Probate of Winston County, at a
referendum held pursuant to Section 67-1.00 of the
Constitution of Alabama of 2022. The notice of the election
shall be given by the judge of probate, and the election shall
be held, conducted, and the results canvassed in the same
manner as other county elections. The election shall be held
in conjunction with the next regularly scheduled state or
local election to be held in the county. The question shall
be, "Do you favor the adoption of Act ___, of the 2026 Session
of the Alabama Legislature, establishing an eight percent tax
on lodging charges and a five dollar ($5) fire protection fee
per night on lodging accommodations? Yes ( ) No ( )." The
county shall pay any costs and expenses not otherwise
reimbursed by a governmental agency which are incidental to
the election. If a majority of the votes cast in the election
are "Yes," this act shall become effective immediately. If the
majority of the votes are "No," this act shall be repealed and
shall have no further effect. The judge of probate shall
certify the results of the election to the Secretary of State.
Section 6. This act shall become effective on October
1, 2026.
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1, 2026.
________________________________________________
Speaker of the House of Representatives
________________________________________________
President and Presiding Officer of the Senate
House of Representatives
I hereby certify that the within Act originated in and
was passed by the House 19-Mar-26.
John Treadwell
Clerk
Senate 08-Apr-26 Passed
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