Extends the number of continuous days lodging must be supplied before lodging tax no longer applies in Etowah County.
This bill amends Section 45-28-91.02 of the Code of Alabama 1975 to extend the number of continuous days that lodging must be supplied before the lodging tax no longer applies in Etowah County. The bill also allocates a portion of the lodging tax proceeds to the Etowah County Tourism Board and the Etowah County Mega Sports Complex Authority. The changes will take effect on October 1, 2026.
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