Bill Text: AL HB98 | 2023 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to Elmore County; to levy a lodging tax and room fee and provide for the collection of the tax and the distribution of the proceeds from the tax; to provide and confirm that this act is intended to be retroactive and curative; to provide that the levying and collecting of the taxes authorized by this act be approved and confirmed as of August 1, 2020; to provide that the collection of taxes pursuant to Act 2020-178 is ratified and confirmed; to provide that to the extent any amount of taxes authorized by this act was paid by a person prior to the effective date of this act, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this act; and to repeal Sections 45-26-246 through 45-26-246.04 and 45-26-246.06, and Section 45-26-246.05, Code of Alabama 1975, as last amended by Act 2022-49, which authorized the levy of a lodging tax in Elmore County.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2023-04-18 - Enacted [HB98 Detail]
Download: Alabama-2023-HB98-Introduced.pdf
Bill Title: Relating to Elmore County; to levy a lodging tax and room fee and provide for the collection of the tax and the distribution of the proceeds from the tax; to provide and confirm that this act is intended to be retroactive and curative; to provide that the levying and collecting of the taxes authorized by this act be approved and confirmed as of August 1, 2020; to provide that the collection of taxes pursuant to Act 2020-178 is ratified and confirmed; to provide that to the extent any amount of taxes authorized by this act was paid by a person prior to the effective date of this act, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this act; and to repeal Sections 45-26-246 through 45-26-246.04 and 45-26-246.06, and Section 45-26-246.05, Code of Alabama 1975, as last amended by Act 2022-49, which authorized the levy of a lodging tax in Elmore County.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2023-04-18 - Enacted [HB98 Detail]
Download: Alabama-2023-HB98-Introduced.pdf
