HB 477 — Relating to Henry County; authorizing the Henry County Commission to levy a lodging tax in the county; providing for the distribution of the proceeds from the tax; and to provide for a referendum.

HB477 INTRODUCEDENROLLED QLZV44-1QLZV44-2 By Representative Rehm (N & P) RFD:

16-May-23 2023 Regular Session Page 0 QLZV44-1HB477 04/12/2023Enrolled FCEnrolled, (L)lgAn 2023-1410Act, 23 4 A BILL TO BE ENTITLED AN ACT 8 Relating to Henry County;

(a) There are exempted from the provisions of the tax levied by this act and from the computation of the Page 1 HB477 INTRODUCED amount of the tax levied or payable all of the following:

charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more or otherwise pursuant to the exemption provision of Page 1 HB477 Enrolled Alabama's Transient Occupancy Tax, Section 40-26-1 of the Code of Alabama 1975.

At the time of making the Page 2 HB477 INTRODUCED monthly report, the taxpayer shall compute and pay to the county the amount of tax shown due.

In the event the taxpayer defers reporting and Page 2 HB477 Enrolled paying the taxes, he or she shall thereafter include in each monthly report all credit collections made during the then preceding month and shall pay the amount of taxes computed thereon at the time of filing the report.

Page 3 HB477 INTRODUCED Section 4.

and the administration and enforcement of the Page 3 HB477 Enrolled state lodging tax statutes, which are not inconsistent with the provisions of this act when applied to the tax levied by this act, shall apply to the levied tax.

The Department of Revenue shall have and exercise the same powers, duties, and 95 obligations with respect to the district taxes levied as imposed on the department by the state lodging tax statutes.

95 Section 5.

Sections 1 to 6, inclusive, of this act shall become operative only if approved by a majority of the Page 4 HB477 INTRODUCED qualified electors of Henry County who vote in an election to be held on the day designated by the Judge of Probate of Henry County.

The notice of the election shall be given by the judge of probate, which notice shall be published once a week for three successive weeks before the day of the election, and the election shall be held, conducted, and the results canvassed Page 4 HB477 Enrolled in the manner as other county elections.

Page 5 HB477 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 18-May-23.

John Treadwell Clerk Senate 31-May-23 Passed Page 6