Relating to Elmore County; to levy a lodging tax and room fee and provide for the collection of the tax and...
Visitors to Elmore County should be aware that a new lodging tax and room fee may affect the cost of their stay.
Do you support it?
Want to know if it passes?
We'll email you when HB 98 moves — a committee vote, a floor vote, or a signature. Nothing else.
Free forever · unsubscribe in one click.
Your answer was recorded either way.
Which district are you in?
Your ZIP is all we need to match you to your own representatives — so we can tell you how they voted on HB 98.
You're tracking HB 98
We'll email you the moment it moves.
HB 98 — 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.
Last action — Enacted as 2023-87
No card. One bill, free forever — alerts when it moves.
-
✓Introduced
-
✓In Committee
-
✓Passed House
-
✓Passed Senate
-
✓To Executive
-
6Enacted
This bill has been enacted into law. Introduced March 07, 2023. Enacted.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
-
Enacted
Current position in the legislative process.
-
1 sponsor
1 primary, 0 co-sponsors signed on.
-
Single-party support
Sponsorship is currently within one party (1 R).
-
Cleared a recorded vote
Passed 2 recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
In plain language
This bill establishes a lodging tax and room fee in Elmore County and confirms its retroactive application.
The bill allows Elmore County to levy a lodging tax and room fee, confirming that these taxes can be retroactively applied from August 1, 2020. It also ratifies previous tax collections and repeals certain prior lodging tax provisions.
What this means for you
- Consumers: Visitors to Elmore County should be aware that a new lodging tax and room fee may affect the cost of their stay.
- Small Business: For businesses in the hospitality industry, this means a framework for collecting lodging tax that is now confirmed and retroactive.
Summary
Elmore County; lodging tax and room fee levied
Bill Text
What changed in the latest version
234 added · 202 removedPlain-language change summary
The amendment to Bill HB 98 confirms that a lodging tax in Elmore County is retroactive to August 1, 2020, and recognizes any taxes paid before this act as legally valid. This change ensures that any taxes previously collected will count as credits against future taxes owed under the new law. This clarification is important because it safeguards the funds collected and helps avoid confusion for those who paid the tax prior to the act's formal approval.
HB98 INTRODUCEDENROLLED DQD6HT-1DQD6HT-2 By Representatives Stubbs, Ingram, Starnes (N & P) RFD:
07-Mar-23 Page 0 DQD6HT-1HB98 03/07/2023Enrolled PMGEnrolled, (L)An maAct, 2023-7763 2 4 A BILL TO BE ENTITLED AN ACT 9 Relating to Elmore County;
(a) In Elmore County, in addition to all other taxes imposed by law, there is levied a privilege or Page 1 HB98 INTRODUCED license tax in the amount prescribed in this section against every person within the county engaging in the business of renting or furnishing a room or rooms, lodging, or accommodations to any transient in any place in which rooms, lodgings, or accommodations are regularly furnished to Page 1 HB98 Enrolled transients for a consideration.
(2) In any municipality where the municipality levies both a lodging tax and a cooperative district assessment for lodging, the lodging tax and the cooperative district assessment fee on lodging at any lodging establishment shall be added together and the total tax and fees on lodging at the establishments shall not exceed the 15.5 percent considering Page 2 HB98 INTRODUCED the combined lodging tax and cooperative district assessment fee that was in effect as of January 1, 2020.
(3) In the event that a lodging tax and a cooperative district assessment fee on lodging is required to be added together, the county shall receive a minimum of two percent of Page 2 HB98 Enrolled the lodging tax levied by this act prior to distribution to a municipality as provided in this act.
Page 3 HB98 INTRODUCED (b) Notwithstanding the provisions of this section, the tax shall not apply to the rental of living accommodations which are intended primarily for rental to persons as their principal or permanent place of residence.
Section 3.(a) The tax levied by this act, except as Page 3 HB98 Enrolled otherwise provided, shall be due and payable to Elmore County on or before the 20th day of the month next succeeding the month in which the tax accrues.
On or before the 20th day of each month, every person on whom the tax is levied by this act shall render to the county on a form prescribed by the 95 department a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month together with other information as the county requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the county the amount of tax 95 shown due.
The Page 4 HB98 INTRODUCED records shall be kept and preserved for a period of two years and shall be open for examination at all times by the county or by a duly authorized agent, deputy, or employee of the county.
(c) A person who fails to pay the tax levied by this Page 4 HB98 Enrolled act within the time required by this section shall pay, in addition to the tax, a penalty of 10 percent of the amount of tax due together with interest from the date on which the tax became due and payable at the rate due and payable on the state lodging tax.
(b) The county shall have and exercise the same powers, duties, and obligations with respect to the district taxes levied as imposed on the Commissioner of the Department of Page 5 HB98 INTRODUCED Revenue and the department, respectively, by the state lodging tax statutes.
Page 5 HB98 Enrolled Section 5.
Except as provided in subsection (b), if Elmore County and any municipality fail to agree on the use of the funds by the municipality, that portion shall revert to the Lodging Fund for appropriation by the county for economic development Page 6 HB98 INTRODUCED purposes.
Page 6 HB98 Enrolled (b) Notwithstanding subsection (a), the portion to be distributed to the City of Prattville of the 33 percent of the net proceeds described in subsection (a) shall be remitted to the City of Prattville by the Elmore County Commission for economic development purposes no later than March 31, 2022.
Page 7 HB98 Enrolled ________________________________________________ Speaker of the House of Representatives ________________________________________________ President and Presiding Officer of the Senate House of Representatives I hereby certify that the within Act originated in and was passed by the House 11-Apr-23.
John Treadwell Clerk Senate 18-Apr-23 Passed Page 8
AI-generated reading aid from the bill's amendatory text — verify against the official bill.
The bill establishes a new lodging tax in Elmore County and repeals previous provisions allowing for a lodging tax, while confirming the retroactive application of tax collections that occurred under prior authorization.
-
Sections 45-26-246 through 45-26-246.04 and 45-26-246.06, and Section 45-26-246.05, Code of Alabama 1975
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.This change repeals the previous authorization for a lodging tax in Elmore County.
-
There is levied a privilege or license tax in the amount prescribed in this section against every person within the county engaging in the business of renting or furnishing a room or rooms, lodging, or accommodations to any transient in any place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration.
This establishes a new lodging tax specifically for Elmore County.
-
The tax shall be equal to a percent of the charge for the rooms, lodgings, or accommodations... so that the total lodging tax... is equal to 15.5 percent.
This sets the new lodging tax rate to 15.5 percent, based on previous municipal rates.
-
In addition, there is levied, in all areas of the county other than within the corporate limits of the City of Prattville, an additional room fee... in order to equalize the room fee in Elmore County with the rate in effect... in the corporate limits of the City of Prattville.
This adds an additional room fee to align rates with those in Prattville.
-
The intent of the Legislature that this act be construed as retroactive and curative,... to the extent that any amount of taxes authorized by this act was paid... prior to the effective date of this act... shall be deemed to be legally levied and paid.
This confirms the retroactive application of the tax, validating prior payments collected under earlier statutes.
Action History
-
Enrolled
Sponsors
- Troy Stubbs · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 139 not signed on
Sponsors (1)
Co-sponsors (0)
None.
Not signed on (139)
139 members have not signed on to this bill.
Show all 139 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| R | 24 | 0 | 0 | 1 |
| D | 5 | 0 | 0 | 3 |
| Unaffiliated | 1 | 0 | 0 | 0 |
| Total | 30 | 0 | 0 | 4 |
| % of votes cast | 88% | 0% | 0% | 12% |
How each member voted (34)
| Member | Party | Vote |
|---|---|---|
| Greg J. Reed | — | Yea |
| Bobby D. Singleton | D | Yea |
| Kirk Hatcher | D | Not Voting |
| Linda Coleman-Madison | D | Yea |
| Merika Coleman | D | Not Voting |
| Robert Stewart | D | Yea |
| Rodger M. Smitherman | D | Yea |
| Vivian Davis Figures | D | Not Voting |
| William M. Beasley | D | Yea |
| Andrew Jones | R | Yea |
| April Weaver | R | Yea |
| Arthur Orr | R | Yea |
| Chris Elliott | R | Yea |
| Clyde Chambliss | R | Yea |
| Dan Roberts | R | Yea |
| David Sessions | R | Yea |
| Donnie Chesteen | R | Yea |
| Garlan Gudger | R | Yea |
| Gerald H. Allen | R | Yea |
| Greg Albritton | R | Yea |
| J. T. 'Jabo' Waggoner | R | Yea |
| Jack W. Williams | R | Yea |
| Jay Hovey | R | Yea |
| Josh Carnley | R | Yea |
| Keith Kelley | R | Yea |
| Lance Bell | R | Yea |
| Larry Stutts | R | Yea |
| Randy Price | R | Yea |
| Sam Givhan | R | Not Voting |
| Shay Shelnutt | R | Yea |
| Steve Livingston | R | Yea |
| Tim Melson | R | Yea |
| Tom Butler | R | Yea |
| Will Barfoot | R | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 0 | 0 | 0 | 5 |
| R | 8 | 0 | 0 | 63 |
| D | 0 | 0 | 0 | 26 |
| Total | 8 | 0 | 0 | 94 |
| % of votes cast | 8% | 0% | 0% | 92% |
How each member voted (102)
| Member | Party | Vote |
|---|---|---|
| Wood (D) | — | Not Voting |
| Corey Harbison | — | Not Voting |
| Cynthia Almond | — | Not Voting |
| John W. Rogers | — | Not Voting |
| Randall Shedd | — | Not Voting |
| Adline Clarke | D | Not Voting |
| Anthony Daniels | D | Not Voting |
| Artis 'A.J.' McCampbell | D | Not Voting |
| Barbara Boyd | D | Not Voting |
| Barbara Drummond | D | Not Voting |
| Berry Forte | D | Not Voting |
| Chris England | D | Not Voting |
| Curtis Travis | D | Not Voting |
| Jeremy Gray | D | Not Voting |
| Juandalynn Givan | D | Not Voting |
| Kelvin Lawrence | D | Not Voting |
| Kenyatté Hassell | D | Not Voting |
| Laura Hall | D | Not Voting |
| M. Moore | D | Not Voting |
| Napoleon Bracy | D | Not Voting |
| Neil Rafferty | D | Not Voting |
| Ontario Tillman | D | Not Voting |
| Patrice McClammy | D | Not Voting |
| Patrick Sellers | D | Not Voting |
| Pebblin W. Warren | D | Not Voting |
| Phillip Ensler | D | Not Voting |
| Prince Chestnut | D | Not Voting |
| Rolanda Hollis | D | Not Voting |
| Sam Jones | D | Not Voting |
| TaShina Morris | D | Not Voting |
| Thomas Jackson | D | Not Voting |
| Alan Baker | R | Not Voting |
| Allen Treadaway | R | Not Voting |
| Andy Whitt | R | Not Voting |
| Arnold Mooney | R | Not Voting |
| Ben Harrison | R | Not Voting |
| Ben Robbins | R | Not Voting |
| Bill Lamb | R | Not Voting |
| Bob Fincher | R | Not Voting |
| Brett Easterbrook | R | Not Voting |
| Chad Robertson | R | Not Voting |
| Chip Brown | R | Not Voting |
| Chris Blackshear | R | Yea |
| Chris Pringle | R | Not Voting |
| Chris Sells | R | Not Voting |
| Corley Ellis | R | Not Voting |
| Craig Lipscomb | R | Not Voting |
| Danny Crawford | R | Not Voting |
| Danny Garrett | R | Not Voting |
| David Faulkner | R | Not Voting |
| David Standridge | R | Not Voting |
| Donna Givens | R | Not Voting |
| Ed Oliver | R | Not Voting |
| Ernie Yarbrough | R | Not Voting |
| Frances Holk-Jones | R | Not Voting |
| Ginny Shaver | R | Not Voting |
| Ivan Smith | R | Yea |
| James Lomax | R | Not Voting |
| Jamie Kiel | R | Not Voting |
| Jeff Sorrells | R | Not Voting |
| Jennifer Fidler | R | Not Voting |
| Jerry Starnes | R | Yea |
| Jim Carns | R | Not Voting |
| Jim Hill | R | Not Voting |
| Joe Lovvorn | R | Not Voting |
| Kenneth Paschal | R | Not Voting |
| Kerry (Bubba) Underwood | R | Not Voting |
| Leigh Hulsey | R | Not Voting |
| Mack Butler | R | Not Voting |
| Marcus Paramore | R | Yea |
| Margie Wilcox | R | Not Voting |
| Mark Gidley | R | Not Voting |
| Mark Shirey | R | Not Voting |
| Matt Simpson | R | Not Voting |
| Matt Woods | R | Not Voting |
| Matthew Hammett | R | Not Voting |
| Mike Kirkland | R | Not Voting |
| Mike Shaw | R | Not Voting |
| Nathaniel Ledbetter | R | Not Voting |
| Parker Moore | R | Not Voting |
| Paul W. Lee | R | Yea |
| Phillip Pettus | R | Not Voting |
| Phillip Rigsby | R | Not Voting |
| Randy Wood | R | Not Voting |
| Reed Ingram | R | Yea |
| Rex Reynolds | R | Not Voting |
| Rhett Marques | R | Not Voting |
| Rick Rehm | R | Not Voting |
| Ritchie Whorton | R | Not Voting |
| Ron Bolton | R | Not Voting |
| Russell Bedsole | R | Not Voting |
| Scott Stadthagen | R | Not Voting |
| Shane Stringer | R | Not Voting |
| Steve Clouse | R | Yea |
| Steve Hurst | R | Not Voting |
| Susan DuBose | R | Not Voting |
| Terri Collins | R | Not Voting |
| Tim Wadsworth | R | Not Voting |
| Tracy Estes | R | Not Voting |
| Troy Stubbs | R | Yea |
| Wes Kitchens | R | Not Voting |
| William Brock Colvin | R | Not Voting |
Subjects
Frequently asked questions
- What does HB 98 do?
- Elmore County; lodging tax and room fee levied
- Who sponsors HB 98?
- HB 98 is sponsored by Troy Stubbs (R).
- What is the current status of HB 98?
- This bill has been enacted into law. Introduced March 07, 2023. Enacted.
- Where can I track HB 98?
- Track HB 98 free on One Click Politics — get push/email alerts when it moves.
Make your voice heard on HB 98
Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.
Stay ahead of HB 98
Last checked for changes 3 months ago · updated continuously
One Click Politics tracks every bill in Congress and all 50 states.
Track this bill →