summary
Introduced
02/20/2024
02/20/2024
In Committee
04/17/2024
04/17/2024
Crossed Over
04/09/2024
04/09/2024
Passed
05/02/2024
05/02/2024
Dead
Signed/Enacted/Adopted
05/09/2024
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)
Official Document
bill text
bill summary
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bill summary
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bill summary
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