HB418 Alabama 2013 Session

Summary

Primary Sponsor

Terri CollinsRepresentative

Republican

Co-Sponsor

Micky Hammon

Session

Regular Session 2013

Title

Business licenses, issuance on a basis other than calendar-year basis by municipality authorized with local legislation, Sec. 11-51-90.1 am'd.

Summary

HB418 would let Alabama municipalities issue business licenses for a 12-month period that does not have to follow the calendar year, but only if the Legislature authorizes it with local law.

What This Bill Does

The bill amends the municipal business license law to allow a 12-month license period on a basis other than a calendar year. This option would be available only if a local law enacted by the Legislature authorizes it. The license year could thus be non-calendar-year in municipalities that adopt the authorized approach, potentially changing renewal and remittance timing for affected businesses.

Who It Affects

• Municipalities; would have the option to set a non-calendar-year 12-month license period if authorized by the Legislature.
• Businesses and other taxpayers in municipalities that choose to adopt the non-calendar-year license period; may experience different license year start/end dates and payment/renewal timing.

Key Provisions

• Authorizes a municipality to issue business licenses for 12 consecutive months on a basis other than a calendar year, but only if a local law enacted by the Legislature authorizes it.
• Keeps the concept of a 12-month license year, but allows deviation from the calendar year when local authorization is present; otherwise the calendar year remains the default.
• Requires a Legislative-enacted local law to authorize the change for a municipality to utilize a non-calendar-year license period.
• Provides an effective date: the act would take effect on the first day of the third month after its passage and approval by the Governor, or otherwise becoming law.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Municipalities