HB558 Alabama 2010 Session

Sponsors

Session

Regular Session 2010

Title

Gun shows, business license tax levied on organizer not participants under certain conditions, Sec. 40-12-143 am'd.

Description

<p class="bill_description"> Under existing law, the state imposes a business license on various businesses, including persons who participate in gun shows</p><p class="bill_description"> This bill would provide that the business license tax would be levied on the organizer of the show and not on each participant of such show</p><p class="bill_entitled_an_act"> To amend Section 40-12-143 of the Code of Alabama 1975, relating to the levy of business license taxes on persons participating in gun shows; to provide that the business license tax would be levied on the organizer of the show and not on each participant as long as the organizer has obtained all of the required licenses; to require the organizer to purchase the license for each show and no half year license would be issued; to require that the show could not last for more than one week; and to require that the organizer and participants would remain subject to all federal, state, and local regulations. </p>

Subjects

Taxation