Alabama 2026 Regular Session

Alabama House Bill HB204

Introduced
1/13/26  
Refer
1/13/26  
Report Pass
1/15/26  
Refer
1/20/26  
Report Pass
1/21/26  
Enrolled
1/22/26  
Passed
2/3/26  

Caption

Henry County; county lodging tax further provided for

Impact

Should HB204 be enacted, it will generate additional revenue for Henry County, bolstering the funds available for local economic development initiatives and tourism promotion. The revenue generated from the lodging tax is intended to be allocated into the Henry County General Fund, thereby providing financial resources for various community development projects. This legislative move could enhance the local economy by attracting more transient visitors and providing better accommodations through potential reinvestment of the tax proceeds into tourism infrastructures.

Summary

House Bill 204, presented to the Alabama Legislature, seeks to amend Section 45-34-243 of the Code of Alabama 1975 concerning the county lodging tax in Henry County. The proposed bill allows the Henry County Commission to levy a privilege or license tax on individuals engaged in the rental or furnishing of accommodations to transients, specifically targeting establishments such as hotels, motels, inns, and recreational vehicle parks. The tax rate proposed shall not exceed four percent of the rental charges, which includes any associated fees for services furnished with the accommodations.

Contention

The bill may face opposition from stakeholders who argue that imposing additional taxes could deter tourism and negatively impact local businesses that rely heavily on transient stays. Critics may contend that the tax adds financial burden to both the businesses that must collect it and the customers who will ultimately bear the cost. As such, the discussions surrounding HB204 may focus on balancing necessary revenue generation for community projects and maintaining a competitive business environment for lodging providers.

Companion Bills

No companion bills found.

Previously Filed As

AL HB591

Henry County, county lodging tax further provided for

AL HB534

Blount County, lodging tax increased, additional lodging tax levied, collection and distribution provided for

AL HB590

Winston County, lodging tax levied, collection and distribution provided for

AL HB135

Dale County, lodging tax, county commission authority to increase levy, distribution for economic and tourism development, Sec. 45-23-243 amended

AL HB608

Henry County, coroner and deputy coroner, expenses further provided for

AL HB91

County housing authorities, further provides for the powers of authorities and exempts from taxes

AL HB429

Monroe County, special county privilege license tax further provided for

AL HB433

Talladega County, distribution of special county sales and use tax further provided for

AL SB334

Lauderdale County, sales and use tax further provided for

AL HB609

Henry County; Henry County Sheriff's Office and Henry County Task Force, authorized to sell, use, and destroy certain abandoned, stolen, and unclaimed property

Similar Bills

No similar bills found.