Bill

Bill > SB150


AL SB150

Taxation; creates Tourism Tax Protection Act


summary

Introduced
02/20/2024
In Committee
04/17/2024
Crossed Over
04/09/2024
Passed
05/02/2024
Dead
Signed/Enacted/Adopted
05/09/2024

Introduced Session

Regular Session 2024

Bill Summary

Taxation; creates Tourism Tax Protection Act

AI Summary

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.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Enacted (on 05/09/2024)

bill text


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