HB587 Alabama 2013 Session

Summary

Primary Sponsor

Jack Williams

Republican

Session

Regular Session 2013

Title

Municipality, business license tax, home health agency and hospice, tax due only where headquarters or branch office is located, tax not to be levied only because of delivery of service by employees, Sec 11-51-90.3 added

Description

This bill would specify that for purposes of the municipal business license tax, a qualified home health care or hospice agency would only be required to purchase a municipal business license for its headquarters or any branch office that it maintains within the state. In addition, a health care employee or other agent or representative of a qualified home health care or hospice agency would not be required to purchase a business license from a municipality or its agent, including a private auditing firm, merely because the person visits a patient whose residence or the health care facility in which they are being treated is located within that municipality.

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Subjects

Taxation