---
type: "Bill"
title: "Relating to Elmore County; to levy a lodging tax and room fee and provide for the collection of the tax and the distribution of the proceeds from the tax; to provide and confirm that this act is intended to be retroactive and curative; to provide that the levying and collecting of the taxes authorized by this act be approved and confirmed as of August 1, 2020; to provide that the collection of taxes pursuant to Act 2020-178 is ratified and confirmed; to provide that to the extent any amount of taxes authorized by this act was paid by a person prior to the effective date of this act, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this act; and to repeal Sections 45-26-246 through 45-26-246.04 and 45-26-246.06, and Section 45-26-246.05, Code of Alabama 1975, as last amended by Act 2022-49, which authorized the levy of a lodging tax in Elmore County."
description: "Elmore County; lodging tax and room fee levied"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2023rs"
identifier: "HB 98"
citation: "Alabama HB 98 (2023rs)"
classification: ["bill"]
subjects: ["Elmore County"]
status: "enacted"
primary_sponsors: ["Troy Stubbs"]
version_count: 3
action_count: 17
vote_count: 2
first_action: "2023-03-07T05:00:00+00:00"
last_action: "2023-05-02T18:30:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/8f40e721-d370-4665-a7d4-e630bc9b7a97"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "e03747a356bc035c94f9b4ac266f9da5d821039316125dc1232eedf97796d5ce"
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 HB 98 (2023rs) — Relating to Elmore County; to levy a lodging tax and room fee and provide for the collection of the tax and the distribution of the proceeds from the tax; to provide and confirm that this act is intended to be retroactive and curative; to provide that the levying and collecting of the taxes authorized by this act be approved and confirmed as of August 1, 2020; to provide that the collection of taxes pursuant to Act 2020-178 is ratified and confirmed; to provide that to the extent any amount of taxes authorized by this act was paid by a person prior to the effective date of this act, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this act; and to repeal Sections 45-26-246 through 45-26-246.04 and 45-26-246.06, and Section 45-26-246.05, Code of Alabama 1975, as last amended by Act 2022-49, which authorized the levy of a lodging tax in Elmore County.

Elmore County; lodging tax and room fee levied

## Version chain

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

1. **Introduced** (filed) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB98-int.pdf)
2. **Act 2023-87** (committee substitute) — [source](http://arc-sos.state.al.us/ucp/L1249348.AI1.pdf)
3. **Enrolled** (enrolled) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB98-enr.pdf)

## Votes

- Roll of the H for Vote 100 on HB98 (2023 Regular Session) — **8–0** (pass) · lower
- Roll of the S for Vote 230 on HB98 (2023 Regular Session) — **31–0** (pass) · upper

## Sponsors

- Troy Stubbs — primary (person)

## Timeline

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

- **2023-04-18T04:00:00+00:00** Enrolled
- **2023-04-18T04:00:00+00:00** Ready to Enroll
- **2023-04-18T04:00:00+00:00** Read a Third Time and Pass `passage`
- **2023-04-18T04:00:00+00:00** On Third Reading in Second House
- **2023-04-13T04:00:00+00:00** Read Second Time in Second House
- **2023-04-12T04:00:00+00:00** Reported Out of Committee in Second House
- **2023-04-12T04:00:00+00:00** Reported Favorably (Local Legislation ) `committee-passage`
- **2023-04-11T04:00:00+00:00** Referred to Committee (Local Legislation ) `referral-committee`
- **2023-04-11T04:00:00+00:00** Read First Time in Second House `reading-1`
- **2023-04-11T04:00:00+00:00** Read a Third Time and Pass `passage`
- **2023-04-11T04:00:00+00:00** On Third Reading in House of Origin
- **2023-04-06T04:00:00+00:00** Read Second Time in House of Origin
- **2023-04-06T04:00:00+00:00** Reported Out of Committee in House of Origin
- **2023-04-06T04:00:00+00:00** Reported Favorably (Local Legislation) `committee-passage`
- **2023-03-07T05:00:00+00:00** Introduced and Referred (Local Legislation) `introduction, referral`
- **2023-03-07T05:00:00+00:00** Read First Time in House of Origin `reading-1`
- **2023-05-02T18:30:00+00:00** Enacted as 2023-87 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8f40e721-d370-4665-a7d4-e630bc9b7a97`. Confidence: reported (aggregated from official Alabama legislature records).