Etowah County, privilege and license tax on lodging, time of continuous supply for tax exemption increased

This bill modifies the lodging tax rules in Etowah County, Alabama, by increasing the required continuous stay period for tax exemption from 30 days to 180 days. It directly affects hotels, motels, inns, and other lodging establishments operating in the county by changing how long guests must stay to avoid the two percent privilege and license tax on their room charges. The bill also specifies that tax revenue collected will be split equally between tourism promotion and beautification and ecology projects, with funds managed by local commissions. The changes are set to take effect on October 1, 2026, and apply only to accommodations provided to transient guests.