Bill > SB241

This bill clarifies the definitions and application of Alabama's transient occupancy tax, which is a tax on short-term rentals. It defines terms like "accommodation" to include a wider range of places where people stay, such as campsites, trailer courts, marinas, and meeting rooms, and clarifies that "transient" means someone staying for less than 180 continuous days. The bill also specifies that the tax is levied on the total rental charge for these accommodations and reiterates exemptions for stays of 180 days or more, as well as for certain nonprofit and privately operated camps and conference centers serving children, students, or members of nonprofit organizations.