Washington County; lodging tax, levied and proceeds distributed

This bill establishes a new 4% lodging tax in Washington County, Alabama, that applies to hotels, motels, inns, and other businesses renting rooms to transient guests. The tax covers the cost of the room and any personal property or services included in the charge, but excludes items already taxed under state law and rentals lasting 30 continuous days or more. Revenue collected from this tax will be deposited into the Washington County General Fund, and the county commission will be responsible for administering and enforcing the tax. The legislation takes effect on September 1, 2026.