Blount County’s Lodging Tax: 5% Plus $3 a Night, With Different Stay Exemptions

What the county adopted

Blount County’s posted resolution and amendment establish two county charges: a 5% percentage tax, combining 4% and an additional 1%, and $3 per room per night. The original resolution was adopted July 14, 2026; the amendment is dated August 11. The effective date is October 1, 2026.

The county news archive labels the notice August 19, 2026. That posting date should not be confused with adoption or the date the tax takes effect.

Why the amendment matters for longer stays

Resolution 2026-07-03(A) corrects the original Section 4. Its explanation says the Alabama Department of Revenue identified an inconsistency with Section 5. The replacement language separates the thresholds:

Read the amendment on PDF pages 6–9 with the original resolution. The two duration rules are separate; a 30-day exemption for the nightly charge does not establish a 30-day exemption for the percentage charge. Other exemptions remain in the document.

What the county charge looks like on a short stay

For one taxable room for one night, the arithmetic is the taxable room charge multiplied by 0.05, plus $3. These examples assume the displayed room amount is the entire taxable base and that no exemption applies.

These are calculations, not quoted hotel prices or complete checkout totals. The Alabama Department of Revenue separately lists a 5% state lodgings tax for Blount County. It also says local rates vary and advises businesses to check applicable county and municipal taxes.

For example, on an otherwise taxable $100 one-night room using the same base for both taxes, the county calculation is $8 and the state percentage is $5: $13 before any municipal tax or other charges. Ask the lodging provider for an itemized price showing the room charge, each tax and any fees.

Where the law directs the revenue

The Legislature’s enrolled HB331 provides for a county tourism fund. Its stated uses include tourism promotion, county beautification, park and recreation projects, and maintenance of covered bridges. The bill authorizes an additional 1% tax and a separate charge of up to $3 per room per night; the county resolution supplies the local levy.

A designated fund tells readers where revenue may be used. To establish what actually happened to the money, follow the county’s receipts and expenditures. Useful records to request include monthly collections, collection costs, tourism-fund balances and payments tied to named projects.

Our commission meetings and public-records guide explains where to find county agendas, minutes and the records-request form. When requesting spending records, specify the fund, date range and type of record so that the response can be compared with a particular budget period.

What operators and guests should confirm

Operators should confirm the applicable filing instructions, taxable charges, exemptions and treatment of a longer stay with the responsible tax administrator. The state’s lodgings-tax guidance says it does not administer every local tax. A state account alone should not be taken as confirmation that every local requirement has been addressed.

For a guest, the useful comparison is the final itemized cost for the actual booking dates and number of rooms. For county oversight, it is the amount collected and how it was spent. Neither the resolution nor the arithmetic above establishes actual revenue, occupancy changes or a particular project’s cost.