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

Etowah County guests face longer taxable stays

Beginning October 1, 2026, Etowah County's 2% lodging tax applies to stays shorter than 180 continuous days. The exemption threshold rises from 30 to 180 days, making stays of 30 through 179 days taxable. Stays of 180 continuous days or more remain exempt. The tax covers paid stays in hotels, motels, inns, tourist camps, cabins, and similar lodging for temporary guests. It also covers charges for personal property and services furnished in the room. The levy excludes taxes on rentals or services covered by Alabama's sales-tax law. This county tax is added to other taxes and collected like the state lodging tax. Net proceeds go to the county general fund: 50% for tourism and 50% for beautification and ecology. Spending follows resolutions of the Clean and Beautiful Community Commission and the Gadsden-Etowah County Tourism Board. The State Department of Revenue must provide rules, forms, and instructions to carry out the law.