Washington County; lodging tax, levied and proceeds distributed

Housing Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Easterbrook
Last action: 2026-04-01
Official status: Passed by House of Origin
Effective date: Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Lodging Tax for Washington County

This bill creates a lodging tax in Washington County to be used for the county's general fund.

What This Bill Does

Creates a new tax on people who rent or provide rooms, lodgings, or accommodations to visitors in hotels, motels, and other similar places in Washington County.
Sets the tax rate at four percent of the total charge for the room, including extra services like meals or rental items.
Exempts certain charges from the tax if they are already taxed under another law or if someone rents a place for 30 days or more.
Gives the county commission the power to collect and enforce this new tax.
Requires that all money collected from this tax goes into Washington County's general fund.

Who It Names or Affects

People who rent rooms, lodgings, or accommodations in hotels, motels, and other similar places in Washington County will have to pay the new tax.
The county commission is responsible for collecting and managing the tax money.

Terms To Know

transient: A person who stays temporarily at a hotel or motel, usually for less than 30 days.
self-administered county commission: The county government that has the authority to manage and collect taxes within its own jurisdiction without needing state intervention.

Limits and Unknowns

The bill does not specify how the tax will be enforced or what penalties there are for not paying it.
It is unclear if this new tax will affect tourism in Washington County negatively or positively.

Bill History

2026-04-01 House
Motion to Read a Third Time and Pass - Adopted Roll Call 1120 (Yeas 17, Nays 0)
2026-04-01 House
Third Reading in House of Origin (Yeas 61, Nays 0)
2026-03-31 House
Easterbrook BIR and Bill Carry Over Temporarily - Adopted Voice Vote
2026-03-19 House
Read for the Second Time and placed on the Calendar
2026-03-19 House
Reported Out of Committee House of Origin
2026-03-17 House
Pending Committee Action in House of Origin
2026-03-17 House
Read for the first time and referred to the House Committee on Local Legislation

Official Summary Text

Washington County; lodging tax, levied and proceeds distributed

Current Bill Text

Read the full stored bill text

HB634 INTRODUCED
Page 0
HB634
YMZWD6N-1
By Representative Easterbrook (N & P)
RFD: Local Legislation
First Read: 17-Mar-26
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YMZWD6N-1 02/04/2026 THR (L)THR 2026-677
Page 1
First Read: 17-Mar-26
A BILL
TO BE ENTITLED
AN ACT
Relating to Washington County; to levy a lodging tax;
and to provide for the revenue from the tax.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) In addition to all other taxes imposed
by law, there is levied a privilege or license tax against
every person in Washington County engaging in the business of
renting or furnishing a room, lodging, or accommodation to a
transient in a hotel, motel, inn, condominium, house, or other
place in which rooms, lodgings, or accommodations are
regularly furnished to transients for a consideration.
(b) The rate of the tax shall be four percent of the
charge for the room, lodging, or accommodation, including the
charge for use or rental of personal property or services
furnished in the room.
(c)(1) There are exempted from the provisions of the
tax levied by this section and from the computation of the
amount of the tax levied or payable both of the following:
a. Charges for property sold or services furnished that
are required to be included in the tax levied by Division 1 of
Article 1 of Chapter 23 of Title 40, Code of Alabama 1975.
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HB634 INTRODUCED
Page 2
Article 1 of Chapter 23 of Title 40, Code of Alabama 1975.
b. Charges for rental of rooms, lodgings, or
accommodations to an individual for a period of 30 continuous
days or more, or otherwise pursuant to the exemption provision
of Section 40-26-1, Code of Alabama 1975.
(2) Notwithstanding the provisions of this section, the
tax shall not apply to the rental of living accommodations
which are intended primarily for rental to individuals as
their principal or permanent place of residence.
(d) The county commission, by resolution, shall certify
the tax rate levied by this section. The county commission
shall be considered self-administered for the purposes of
collecting and enforcing this tax and may exercise the powers
granted by general law to a self-administered county
commission.
(e) The county commission, by resolution, shall provide
for the collection and administration of the tax.
(f) The proceeds of the tax shall be deposited in the
Washington County General Fund.
Section 2. This act shall become effective on September
1, 2026 .
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