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AlabamaHB6112026 Regular SessionHouseWALLET

Winston County, lodging tax authorized, fire protection fee imposed, collection and distribution provided, referendum provided

Sponsored By: Tim Wadsworth (Republican)

Enacted

Winston County

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 2 costs, 0 mixed.

Lodging revenue funds Winston County needs

The law lists October 1, 2026, as its effective date; these spending rules require voter approval and county adoption of the lodging tax. Of the proceeds, 55% funds county roads and bridges, divided among commission districts by their shares of lodging facilities and short-term rentals. The county revenue commissioner reviews those shares each year. Another 20% goes to the sheriff for discretionary law enforcement, and 15% goes to the General Fund for tourism marketing, attractions, and recreation. The final 10% goes to the General Fund to first retire judicial-building and jail construction debts existing at enactment, then other lawful county uses.

Winston County guests pay nightly fire fee

The law lists October 1, 2026, as its effective date and requires majority approval from county voters voting before it operates. Once operative, the county must charge guests $5 per night for each transient accommodation rented or furnished in Winston County. This fire protection fee is separate from the authorized lodging tax. Lodging providers collect it like the lodging tax and send it to the county. The county divides the proceeds equally among volunteer fire departments operating in Winston County.

New lodging tax for Winston County guests

The law authorizes an 8% Winston County lodging tax, added to all other taxes, only after voter approval and county adoption. It covers room charges and charges for personal property and services furnished in the room. State lodging-tax exemptions apply, and qualifying 501(c)(3) nonprofit organizations are exempt. Rentals or services taxed under Alabama’s Title 40, Chapter 23, Article 1 are also exempt. Providers collect the tax when guests pay for lodging, using state lodging-tax collection and enforcement rules. Unpaid tax, interest, and penalties create a lien on property belonging to those owing or responsible for collecting the tax. The law lists October 1, 2026, as its effective date, but requires approval by a majority of county voters voting. The probate judge sets the referendum date alongside the next regularly scheduled state or local election. Regular county election notice and procedures apply, and the county pays election costs not otherwise reimbursed. A majority “Yes” vote makes the act effective immediately upon certification; a majority “No” vote repeals it.

Sponsors & Cosponsors

Sponsor

  • Tim Wadsworth

    Republican • House

Cosponsors

  • Tracy Estes

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 148 • No: 0

Senate vote • 4/8/2026

Third Reading in Second House

Yes: 29 • No: 0

Senate vote • 4/8/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 1231

Yes: 28 • No: 0 • Other: 1

House vote • 3/19/2026

Third Reading in House of Origin

Yes: 63 • No: 0 • Other: 34

House vote • 3/19/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 984

Yes: 28 • No: 0 • Other: 75

Actions Timeline

  1. Enacted

    4/13/2026House

  2. Third Reading in Second House

    4/8/2026Senate

  3. Motion to Read a Third Time and Pass - Adopted Roll Call 1231

    4/8/2026Senate

  4. Ready to Enroll

    4/8/2026House

  5. Enrolled

    4/8/2026House

  6. Signature Requested

    4/8/2026Senate

  7. Reported Out of Committee Second House

    4/7/2026Senate

  8. Read for the Second Time and placed on the Calendar

    4/7/2026Senate

  9. Read for the first time and referred to the Senate Committee on Local Legislation

    3/31/2026Senate

  10. Pending Committee Action in Second House

    3/31/2026Senate

  11. Third Reading in House of Origin

    3/19/2026House

  12. Motion to Read a Third Time and Pass - Adopted Roll Call 984

    3/19/2026House

  13. Reported Out of Committee House of Origin

    3/17/2026House

  14. Read for the Second Time and placed on the Calendar

    3/17/2026House

  15. Read for the first time and referred to the House Committee on Local Legislation

    3/11/2026House

  16. Pending Committee Action in House of Origin

    3/11/2026House

Bill Text

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