Legal Notice
State of
Alabama
County of
Winston
NOTICE is hereby given that a bill substantially as follows will be introduced in the 2026 Regular Session of the Legislature of Alabama and application for its passage and enactment will be made:
A BILL
TO BE ENTITLED
AN ACT
Relating to Winston County; to authorize the Winston County Commission to levy a lodging tax; to provide for the collection and distribution of the proceeds of the tax; to impose a fire protection fee; to provide for the collection and distribution of the fire protection fee; and to provide for a referendum.
BE IT ENACTED BY THE
LEGISLATURE
OF ALABAMA:
Section 1. (a) In addition to all other taxes now imposed by law, the Winston County Commission may levy a privilege or license tax upon the occupancy of a room or rooms, lodging, or accommodation furnished to a transient in any hotel, motel, inn, tourist camp, tourist cabin, short-term rental, or any other place in which accommodations are regularly furnished to transients for consideration.
(b) The tax shall be paid by the transient guest occupying the accommodations and shall be collected by the person, firm, or corporation furnishing the accommodations at the time payment for occupancy is made.
(c) The amount of the tax shall be equal to eight percent of the charge for the rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room.
(d) Rentals or services taxed under Article 1, Chapter 23 of Title 40, Code of Alabama 1975, shall be exempt from the tax levied under this act.
Section 2. (a) The tax authorized to be levied by this act shall be collected and enforced in the same manner as the state lodgings tax as provided in Chapter 26 of Title 40, Code of Alabama 1975, and subject to the same exemptions as the state lodging tax as provided in Chapter 26 of Title 40, Code of Alabama 1975. Nonprofit organizations qualifying as tax exempt under 26 U.S.C. § 501(c) (3) shall also be exempt from the tax levied by this act.
(b) The tax herein levied shall constitute a debt due to the county. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax.
(c) The county shall receive the tax, is authorized to enforce this act, and shall have and exercise all rights and remedies applicable or which may be provided for in the future for the collection of the state lodging tax by the Department of Revenue.
Section 3. The proceeds from the tax collected pursuant to this act shall be distributed as follows:
(1) Fifty-five percent to road and bridge improvements within Winston County, distributed among county commission districts based upon the percentage of lodging facilities or short-term rental properties located within each county commission district, as evaluated annually by the Winston County Revenue Commissioner.
(2) Twenty percent to the Sheriff of Winston County to be expended at the discretion of the sheriff for law enforcement purposes.
(3) Fifteen percent to the Winston County General Fund to promote tourism development in Winston County, including, but not limited to, marketing, visitor attraction, and recreational development.
(4) Ten percent to the Winston County General Fund. These funds shall first be used exclusively to retire any outstanding debts or loans associated with the construction of the Winston County judicial building and jail existing at the time this act is passed. After these loans and debts have been fully satisfied, the funds may be used for other lawful county purposes.
Section 4. (a) In addition to the lodging tax authorized to be levied under this act, the Winston County Commission shall impose and collect a fire protection fee in the amount of five dollars ($5) per night for each transient accommodation rented or furnished within Winston County.
(b) The fee shall be paid by the transient guest occupying the accommodations and shall be collected by the person, firm, or corporation furnishing the accommodations at the same time and in the same manner as the lodging tax and shall be remitted to the county.
(c) The proceeds from the fire protection fee shall be distributed equally among volunteer fire departments operating in Winston County.
Section 5. This act shall become operative only if approved by a majority of the qualified electors of Winston County who vote in an election to be held on the day designated by the Judge of Probate of Winston County, at a referendum held pursuant to Section 67-1.00 of the Constitution of Alabama of 2022. The notice of the election shall be given by the judge of probate, and the election shall be held, conducted, and the results canvassed in the same manner as other county elections. The election shall be held in conjunction with the next regularly scheduled state or local election to be held in the county. The question shall be, “Do you favor the adoption of Act __, of the 2026 Session of the Alabama Legislature, establishing an eight percent tax on lodging charges and a five dollar ($5) fire protection fee per night on lodging accommodations? Yes ( ) No ( ) .” The county shall pay any costs and expenses not otherwise reimbursed by a governmental agency which are incidental to the election. If a majority of the votes cast in the election are “Yes,” this act shall become effective immediately. If the majority of the votes are “No,” this act shall be repealed and shall have no further effect. The judge of probate shall certify the results of the election to the Secretary of State.
Section 6. This act shall become effective on October 1, 2026.
LT_Feb 18, 25,
Mar 4, 11
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