SB286 Alabama 2012 Session

Summary

Primary Sponsor

Tammy Irons

Democrat

Co-Sponsor

Arthur Orr

Session

Regular Session 2012

Title

Counties and municipalities issuing business licenses required to obtain certain information and electronically transmit to Revenue Department to be cross checked with sales tax records to verify payment of sales tax

Description

This bill would require a municipality or county that issues a business license to collect certain information from the licensee and transmit the information electronically to the Alabama Department of Revenue.

This bill would require the department to cross-check the information with its sales tax records to determine whether the business is collecting and paying any required sales tax.

Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds.

The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. If this bill is not enacted by a 2/3 vote, it will not become effective with regard to a local entity unless approved by the local entity or until, and only as long as, the Legislature appropriates funds or provides for a local source of revenue.

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Subjects

Taxation