Alabama 2026 Regular Session

Alabama House Bill HB331

Introduced
1/27/26  
Refer
1/27/26  
Report Pass
1/29/26  
Refer
2/5/26  
Report Pass
2/24/26  
Enrolled
2/26/26  
Passed
3/5/26  

Caption

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

Impact

The implementation of HB331 is expected to strengthen the financial resources available for tourism and recreational development in Blount County. This additional funding mechanism is designed to enhance local tourism services and infrastructure, potentially attracting more visitors to the area. The balance between tax generation and the impact on local businesses, especially those in the hospitality sector, remains an important aspect of the bill's reception among stakeholders and the community.

Summary

House Bill 331 proposes changes to the lodging tax structure in Blount County, Alabama. By amending Section 45-5-247 of the Code of Alabama 1975, the bill allows the Blount County Commission to levy a new privilege or license tax on accommodations offered to transients. This involves increasing the lodging tax rate to four percent of the base rental charge for every room occupied, with an additional one percent tax also permissible. The revenue generated by these taxes is earmarked for county tourism promotion, beautification initiatives, and the upkeep of public recreational facilities and covered bridges in the county.

Contention

While supporters of HB331 highlight its potential to boost tourism and local economic development, there are concerns regarding the additional tax burden on businesses that rent lodging. Opponents argue that increasing the lodging tax could deter visitors, especially in a competitive tourism market. There may also be debate on the effective utilization of the generated funds, with expectations for transparency and accountability in their distribution and use within the community.

Companion Bills

No companion bills found.

Previously Filed As

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 HB591

Henry County, county lodging tax further 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 HB36

Simplified sellers use tax, additional tax levied, distribution of proceeds provided

AL SB276

Baldwin County, Legislative Office Fund and distributions from county privilege license tax further provided for

AL HB433

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

AL SB268

Mixed spirit beverages, providing for distribution, retail sale, and tax

AL HB521

Mixed spirit beverages, providing for distribution, retail sale, and tax

AL HB91

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

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