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HB 632ALABAMASession 2026rsState BillBecame law
Enacted

Etowah County extends lodging tax exemption period from 30 to 180 continuous days

Original title: Etowah County, privilege and license tax on lodging, time of continuous supply for tax exemption increased

Last action · April 17, 2026: EnactedSponsor: Mack Butler

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
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What This Bill Does

Etowah County increased the continuous stay requirement for a lodging tax exemption from 30 days to 180 days, effective October 1, 2026. The measure maintains a two percent privilege and license tax on transient accommodations and allocates net proceeds equally between tourism promotion and beautification efforts.

Why it matters

Extended-stay guests in Etowah County hotels, motels, and tourist camps must now stay for at least 180 consecutive days to qualify for the local lodging tax exemption, up from the previous 30-day threshold.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Hotel and lodging operators in Etowah County

Lodging operators must collect the local privilege or license tax from guests unless accommodations are supplied continuously for 180 days or more.

Directly affected

Extended-stay guests and tenants

Guests renting accommodations in Etowah County must now maintain a continuous stay of 180 days or more to qualify for the lodging tax exemption.

Directly affected

Gadsden-Etowah County Tourism Board

The board receives half of the net tax proceeds through resolutions to support and promote tourism.

Directly affected

Clean and Beautiful Community Commission

The commission receives half of the net tax proceeds through resolutions to support and promote beautification and ecology.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

How many days must someone stay in an Etowah County accommodation to be exempt from the lodging tax?
Under the amended law, accommodations supplied for a period of 180 continuous days or more are exempt from the tax, increased from the previous 30-day requirement.
How are the proceeds from the Etowah County lodging tax used?
The net proceeds are paid into the county general fund, with 50 percent designated for tourism support and promotion and 50 percent designated for beautification and ecology.
When does this change take effect?
The act becomes effective on October 1, 2026.

What else do you want to know?

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Where This Stands

Current status: Became law.

Procedural history

16 actions
  1. Apr 17, 2026HouseEnrolled
    Enacted
  2. Apr 9, 2026HouseEnrolled
    Delivered to Governor
  3. Apr 9, 2026Senate
    Signature Requested
  4. Apr 9, 2026House
    Enrolled
  5. Apr 9, 2026House
    Ready to Enroll
  6. Apr 9, 2026SenateFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 1303
Show 10 earlier actions
  1. Apr 8, 2026Senate
    Read for the Second Time and placed on the Calendar
  2. Apr 8, 2026SenateCommittee
    Reported Out of Committee Second House
  3. Apr 7, 2026SenateCommittee
    Pending Committee Action in Second House
  4. Apr 7, 2026SenateIntroduced
    Read for the first time and referred to the Senate Committee on Local Legislation
  5. Mar 31, 2026HouseFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 1042
  6. Mar 31, 2026House
    Third Reading in House of Origin
  7. Mar 19, 2026House
    Read for the Second Time and placed on the Calendar
  8. Mar 19, 2026HouseCommittee
    Reported Out of Committee House of Origin
  9. Mar 17, 2026HouseCommittee
    Pending Committee Action in House of Origin
  10. Mar 17, 2026HouseIntroduced
    Read for the first time and referred to the House Committee on Local Legislation

Version history

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Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Mack ButlerHouse · District 28RepublicanPrimary sponsor

Connected Entities

State Department of Revenue, Clean and Beautiful Community Commission, Gadsden-Etowah County Tourism Board and 1 more
OrganizationState Department of Revenue“Responsible for promulgating rules, regulations, forms, and instructions to impl”Map →
OrganizationClean and Beautiful Community Commission“Receives funds and passes resolutions determining the use of beautification and ”Map →
OrganizationGadsden-Etowah County Tourism Board“Receives funds and passes resolutions determining the use of tourism support and”Map →
locationEtowah County“Jurisdiction imposing the lodging tax and subject of the legislation”Map →

Sources

Open source document

alison.legislature.state.al.us

Analysis Score

0–100
  • Significance45
    How much this matters to a regular citizen
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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