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Enacted

Winston County enacts an 8 percent lodging tax and a $5 per-night fire protection fee, pending voter referendum

Original title: Winston County, lodging tax authorized, fire protection fee imposed, collection and distribution provided, referendum provided

Last action · April 13, 2026: EnactedSponsor: Tim Wadsworth

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Winston County is authorized to levy an 8 percent lodging tax on short-term rentals and accommodations and impose a $5 per-night fire protection fee on guests, subject to voter approval in a local . If approved, the collections will fund county road improvements, the sheriff's office, tourism promotion, debt service on the county judicial building and jail, and local volunteer fire departments. The measures are set to become effective October 1, 2026, if affirmed by voters.

Why it matters

Visitors renting lodging in Winston County will pay an 8 percent tax plus a $5 nightly fire fee, with revenues directed toward county infrastructure, law enforcement, tourism, and volunteer fire departments.

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

Transient guests

Transient guests must pay an 8 percent lodging tax and a $5 per-night fire protection fee on accommodations rented in Winston County.

Directly affected

Accommodation providers

Hotels, motels, inns, short-term rentals, and other accommodation providers are required to collect the lodging tax and fire fee from guests at the time of payment and remit them to the county.

Directly affected

Winston County Sheriff

The sheriff receives 20 percent of the lodging tax proceeds to be expended at their discretion for law enforcement purposes.

Directly affected

Volunteer fire departments in Winston County

Volunteer fire departments receive equal shares of the proceeds collected from the $5 nightly fire protection fee.

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

Who pays the new lodging tax and fire protection fee?
The guests occupying the hotel, motel, inn, tourist camp, tourist cabin, short-term rental, or other accommodation pay the tax and fee.
What will the money collected from the lodging tax and fire fee be used for?
Lodging tax proceeds fund road and bridge improvements (55%), the sheriff's law enforcement purposes (20%), tourism promotion (15%), and county general fund obligations including jail and judicial building debt (10%). Fire fee proceeds are split equally among county volunteer fire departments.
Does this act take effect automatically?
No. The act requires approval by a majority of qualified electors in Winston County voting in a held in conjunction with the next regularly scheduled state or local election.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Became law.

Procedural history

16 actions
  1. Apr 13, 2026HouseEnrolled
    Enacted
  2. Apr 8, 2026Senate
    Signature Requested
  3. Apr 8, 2026House
    Enrolled
  4. Apr 8, 2026House
    Ready to Enroll
  5. Apr 8, 2026SenateFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 1231
  6. Apr 8, 2026Senate
    Third Reading in Second House
Show 10 earlier actions
  1. Apr 7, 2026Senate
    Read for the Second Time and placed on the Calendar
  2. Apr 7, 2026SenateCommittee
    Reported Out of Committee Second House
  3. Mar 31, 2026SenateCommittee
    Pending Committee Action in Second House
  4. Mar 31, 2026SenateIntroduced
    Read for the first time and referred to the Senate Committee on Local Legislation
  5. Mar 19, 2026HouseFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 984
  6. Mar 19, 2026House
    Third Reading in House of Origin
  7. Mar 17, 2026House
    Read for the Second Time and placed on the Calendar
  8. Mar 17, 2026HouseCommittee
    Reported Out of Committee House of Origin
  9. Mar 11, 2026HouseCommittee
    Pending Committee Action in House of Origin
  10. Mar 11, 2026HouseIntroduced
    Read for the first time and referred to the House Committee on Local Legislation

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

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

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

financial connection98% confidence

Dedicated Debt Retirement Provision

A specific portion (10 percent) of the county general fund proceeds from the lodging tax is mandated to be used exclusively to retire debts or loans from the construction of the Winston County judicial building and jail before being used for other purposes.

Connected Entities

Sheriff of Winston County, Secretary of State, Winston County and 3 more
PersonSheriff of Winston County“Recipient of a portion of the tax proceeds for law enforcement”Map →
OrganizationSecretary of State“Receives certification of the referendum results from the judge of probate”Map →
locationWinston County“Jurisdiction levying the tax and fee”Map →
PersonWinston County Revenue Commissioner“Evaluates lodging and short-term rental properties annually by district”Map →
OrganizationWinston County Commission“Governing body authorized to levy the tax and fee”Map →
OrganizationDepartment of Revenue“State agency referenced regarding state lodging tax collection methods”Map →

Sources

Open source document

alison.legislature.state.al.us

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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