Alabama HB632 increases the tax exemption period for lodging in Etowah County from continuous days to continuous nights.

Alabama HB632 amends the Code of Alabama to increase the tax exemption period for lodging in Etowah County. The bill modifies Section 45-28-243 to exempt accommodations supplied for a period of continuous nights from the privilege and license tax. Previously, the exemption applied to periods of continuous days. The tax, set at two percent of the charge for lodging, supports tourism and beautification as determined by local commissions. The act becomes effective on October 1, 2026.

Alabama HB632 increases the tax exemption period for lodging in Etowah County from continuous days to continuous nights.

Alabama HB632 amends the Code of Alabama to increase the tax exemption period for lodging in Etowah County. The bill modifies Section 45-28-243 to exempt accommodations supplied for a period of continuous nights from the privilege and license tax. Previously, the exemption applied to periods of continuous days. The tax, set at two percent of the charge for lodging, supports tourism and beautification as determined by local commissions. The act becomes effective on October 1, 2026.