---
type: "Bill"
title: "Lodging tax, rooms and spaces not used for overnight accommodations, exemption, consistent with rule of Revenue Dept., Sec. 40-26-1 am'd."
description: "Lodging tax, rooms and spaces not used for overnight accommodations, exemption, consistent with rule of Revenue Dept., Sec. 40-26-1 am'd."
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2019rs"
identifier: "SB 171"
citation: "Alabama SB 171 (2019rs)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Gudger"]
version_count: 2
action_count: 12
vote_count: 2
first_action: "2019-03-21T04:00:00+00:00"
last_action: "2019-05-31T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/0d6ef962-6af6-4fc5-af05-93fbab8186e3"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=SB171"
source_hash: "ecde23f0b8e2556d2f2446f30264fcf8abdd418f513d07697925e0514eb55df1"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama SB 171 (2019rs) — Lodging tax, rooms and spaces not used for overnight accommodations, exemption, consistent with rule of Revenue Dept., Sec. 40-26-1 am'd.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019rs/PrintFiles/SB171-int.pdf)
2. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019rs/PrintFiles/SB171-enr.pdf)

## Votes

- Motion to Read a Third Time and Pass adopted Roll Call 867 — **25–0** (pass) · upper
- Motion to Read a Third Time and Pass adopted Roll Call 1240 — **102–0** (pass) · lower

## Sponsors

- Gudger — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-03-21T04:00:00+00:00** Read for the first time and referred to the Senate committee on Tourism `reading-1, referral-committee`
- **2019-04-04T04:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2019-05-16T04:00:00+00:00** Third Reading Passed `passage`
- **2019-05-16T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 867 `passage`
- **2019-05-16T04:00:00+00:00** Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund `reading-1, referral-committee`
- **2019-05-22T04:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2019-05-30T04:00:00+00:00** Third Reading Passed `passage`
- **2019-05-30T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 1240 `passage`
- **2019-05-30T04:00:00+00:00** Passed Second House `passage`
- **2019-05-31T04:00:00+00:00** Enrolled
- **2019-05-31T04:00:00+00:00** Signature Requested
- **2019-05-31T04:00:00+00:00** Assigned Act No. 2019-487. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0d6ef962-6af6-4fc5-af05-93fbab8186e3`. Confidence: reported (aggregated from official Alabama legislature records).