Etowah County; number of continuous days that lodging must be supplied before lodging tax no longer applies extended

This bill modifies Alabama's lodging tax rules for Etowah County by changing the minimum stay requirement from 30 to 180 continuous days before the tax no longer applies. The change directly affects hotels, vacation rentals, and other lodging providers in Etowah County that offer extended-stay accommodations. Under the new provision, guests staying for 180 or more consecutive days would not be charged the lodging tax, while shorter stays would remain subject to the tax. The bill also includes minor technical updates to align the code language with current formatting standards and takes effect on October 1, 2026.