Alabama HB632: Etowah County, privilege and license tax on lodging, time of continuous supply for tax exemption increased

What the bill says

An Act, Relating to Etowah County; to amend Section 45-28-243, Code of Alabama 1975; to increase the amount of time necessary for accommodations supplied to be exempt from privilege and license tax in the county.

From the enrolled text:

An Act, Relating to Etowah County; to amend Section 45-28-243, Code of Alabama 1975; to increase the amount of time necessary for accommodations supplied to be exempt from privilege and license tax in the county. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Section 45-28-243 of the Code of Alabama 1975, is amended to read as follows: "§45-28-243 (a) In Etowah County, there is hereby levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients 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, in an amount of two percent of the charge for such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in such the room. There is exempted from the tax levied under this section any taxes on rentals or services under Division 1, commencing with Section 40-23-1, of Article 1, Chapter 23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or …

Read the full official text

Sponsors

• Butler, Mack (R, HD-028) · primary sponsor

Latest actions

1. April 17, 2026: Enacted
2. April 9, 2026: Delivered to Governor
3. April 9, 2026: Signature Requested
4. April 9, 2026: Enrolled
5. April 9, 2026: Ready to Enroll
6. April 9, 2026: Motion to Read a Third Time and Pass - Adopted Roll Call 1303
7. April 8, 2026: Read for the Second Time and placed on the Calendar
8. April 8, 2026: Reported Out of Committee Second House
9. April 7, 2026: Pending Committee Action in Second House
10. April 7, 2026: Read for the first time and referred to the Senate Committee on Local Legislation

Votes

• Senate Roll Call #1303 (April 9, 2026): 30 yea, 0 nay, passed
• House Roll Call #1042 (April 1, 2026): 92 yea, 2 nay, passed
• House Roll Call #1041 (April 1, 2026): 95 yea, 1 nay, passed

Common questions

What is HB632?

HB632 is a bill in the Alabama Legislature (2026 Regular Session): Etowah County, privilege and license tax on lodging, time of continuous supply for tax exemption increased.

What does HB632 do?

In its own words: An Act, Relating to Etowah County; to amend Section 45-28-243, Code of Alabama 1975; to increase the amount of time necessary for accommodations supplied to be exempt from privilege and license tax in the county.

What is the status of HB632?

Signed into law as of April 17, 2026. Latest action: Enacted (April 17, 2026).

Who sponsored HB632?

Butler, Mack (R, HD-028).

Where is the official record for HB632?

On the Alabama Legislature website: https://alison.legislature.state.al.us/instrument/2026RS/HB632