Avalara Taxrates > Blog > Sales Tax Rate Changes > New Lodging Tax for Dale County, Alabama, May 2014 - Avalara

New Lodging Tax for Dale County, Alabama, May 2014

  • Feb 27, 2014 | Gail Cole

 ... in Dale County, Alabama.

Dale County, Alabama, now has the authority “to levy a lodging tax, and to provide for the collection for the tax and the distribution of the proceeds from the tax.” The authority comes from Alabama House Bill 189, signed into law as Act 55.

The tax may be imposed on “every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings or accommodations are regularly furnished to transients for a consideration.”

The rate of tax is 2% of the charge for any of the above listed accommodations, including any charges for “use or rental of personal property and services furnished in the room.”

Rental of recreational vehicles or lodging at campgrounds are exempt from the tax.

The new Dale County lodging tax is collected in the same manner and subject to the same exemptions as the state lodging tax. Revenue generated by the tax will be distributed to the Dale County Commissioner and used only to fund “specific economic or tourism development projects or to provide a program of incentives for economic or tourism development.”

Dale County’s new lodging tax takes effect on May 1, 2014.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.