Bill > SB150

This bill creates the Alabama Tourism Tax Protection Act of 2024. It defines key terms like "accommodations intermediary" (e.g., an online booking platform), "accommodations provider" (e.g., a hotel or rental property owner), and "professional property management company." The bill requires accommodations intermediaries to collect and remit the state's hotel/lodging tax, except when the accommodations provider is responsible for remitting the tax per a written agreement. The bill also exempts certain entities like professional property management companies and hotels that already collect and remit the tax. The Department of Revenue is tasked with adopting rules to implement and administer the act, which is set to take effect on October 1, 2024.

Budget and Finance

https://alison.legislature.state.al.us/bill-search