New Lodging Tax for Dale County, Alabama, May 2014
- Sales Tax Rate Changes
- Feb 27, 2014 | Gail Cole
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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