Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.21 - Lodgings And Programs Provided For Children, Students, Or Members Or Guests Of Nonprofit Organizations By Camps, Conference Centers, And Similar Facilities

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 definitions set forth in
Code of Ala. 1975
, Section
			 40-26-1(c),
			 are incorporated by reference herein.
(2) The term "independent statutory
			 exemption" as used in this regulation shall mean any statutory exemption or
			 exclusion contained in
Code of Ala. 1975
other than
			 the exemptions contained in
Code of Ala. 1975
,
			 Sections
			 40-26-1(b)(ii) and
			 40-26-1(b)(iii).
(3) The term "lodgings tax" as used in this
			 regulation shall mean the tax levied in
Code of Ala.
			 1975
, Section
			 40-26-1(a).
(4) The term "similar facilities" as used in
			 Section
			 40-26-1(b) and in this regulation shall not include commercial hotels, motels, inns, motor
			 courts, and motor lodges.
(5)
			 Camps, conference centers, or similar facilities operated by nonprofit
			 organizations primarily for the benefit of, and in connection with,
			 recreational or educational programs for children, students, or members or
			 guests of other nonprofit organizations are not liable for lodgings tax with
			 respect to fees, tuition, or other charges for rooms, lodgings, or
			 accommodations supplied to children, students, or members or guests of
			 nonprofit organizations in conjunction with recreational or educational
			 programs. (Section
			 40-26-1(b)(ii))
(6) If during any calendar year
			 50 percent or more of the total gross receipts from fees, tuition, or other
			 charges for rooms, lodgings, or accommodations are derived from sources other
			 than recreational or educational programs for children, students, or members or
			 guests of nonprofit organizations; a camp, conference center, or similar
			 facility operated by a nonprofit organization will be liable for lodgings tax
			 with respect to all receipts from furnishing rooms, lodgings, or accommodations
			 regardless of to whom furnished, except those receipts which qualify under an
			 independent statutory exemption, accruing from the date that rooms, lodgings,
			 or accommodations were first furnished to persons other than children,
			 students, or members or guests of nonprofit corporations and ending on December
			 31 of that same calendar year. (Section
			 40-26-1(b)(ii))
(7) Privately operated camps,
			 conference centers, or similar facilities that provide lodging and recreational
			 or educational programs exclusively for the benefit of children, students, or
			 members or guests of nonprofit organizations are not liable for lodgings tax
			 with respect to fees, tuition, or other charges for rooms, lodgings, or
			 accommodations supplied to children, students, or members or guests of
			 nonprofit organizations in conjunction with recreational or educational
			 programs. (Section
			 40-26-1(b)(iii))
(8) A privately operated camp,
			 conference center, or similar facility which during any calendar year provides
			 rooms, lodgings, or accommodations to any persons other than children,
			 students, or members or guests of nonprofit organizations is liable for
			 lodgings tax with respect to all receipts from furnishing rooms, lodgings, or
			 accommodations regardless of to whom furnished, except those receipts which
			 qualify under an independent statutory exemption, accruing form the date that
			 rooms, lodgings, or accommodations were first furnished to persons other than
			 children, students, or members or guests of nonprofit corporations through
			 December 31 of that same calendar year. (Section
			 40-26-1(b)(iii))
(9) The lodgings tax is
			 applicable to charges by both nonprofit and privately operated camps,
			 conference centers, or similar facilities for rooms, lodgings, or
			 accommodations not provided in connection with recreational or educational
			 programs for the benefit of children, students, or members or guests of
			 non-profit organizations unless the charges qualify under an independent
			 statutory exemption. (Section
			 40-26-1(a))
(10) The exemptions contained in
Code of Ala. 1975
, Sections
			 40-26-1(b)(ii) and
			 40-26-1(b)(iii),
			 if otherwise available, shall not be lost if one or more members or guests of
			 the nonprofit organization themselves pay all or a portion of the charges for
			 rooms, lodgings, or accommodations furnished on behalf of the nonprofit
			 organization, provided the nonprofit organization is the named sponsor of the
			 recreational or educational program and remains liable for any such charges not
			 paid by its members or guests.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-26-19,
				  40-2A-7(a)(5),
				  40-26-19.