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HB630 ENROLLED
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HB630
JP969FF-2
By Representative Butler (N & P)
RFD: Local Legislation
First Read: 17-Mar-26
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HB630 Enrolled
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First Read: 17-Mar-26
Enrolled, An Act,
Relating to Etowah County; to extend the number of
continuous days that lodging must be supplied before the
lodging tax no longer applies; and to make nonsubstantive,
technical revisions to update existing code language to
current style.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 45-28-91.02, Code of Alabama 1975,
is amended to read as follows:
"§45-28-91.02
(1) Beginning October 1, 2016,2026, the first four
hundred ninety-one thousand dollars ($491,000) of the annual
proceeds of any lodging tax due Etowah County pursuant to
Section 45-28-243, Section 45-28-243.01, or any other lodging
tax payable to the county shall be paid into the county
treasury to be distributed to the Etowah County Tourism Board
established by this part to be used to carry out the purposes
of this part. The remaining portion of the proceeds shall be
distributed to the Etowah County Mega Sports Complex
Authority.
(2) Notwithstanding any provision of Section 45-28-243
or Section 45-28-243.01, the lodging taxes levied by Section
45-28-243 and Section 45-28-243.01 shall not apply to rooms,
lodgings, or accommodations supplied for a period of 30180
continuous days or more in any place."
Section 2. This act shall become effective on October
1, 2026.
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HB630 Enrolled
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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 31-Mar-26.
John Treadwell
Clerk
Senate 09-Apr-26 Passed
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