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

Summary

HB587 would limit municipal business licenses for qualified home health care and hospice agencies to their Alabama headquarters and branch offices, and would not require care workers to obtain licenses merely for visiting patients.

What This Bill Does

The bill would require a qualified home health care or hospice agency to buy a municipal business license only from the municipality where its headquarters is located or where it has a branch, or from that municipality’s agent. It defines who counts as a qualified agency (entities that provide home health care or hospice services in Alabama and either hold a certificate of need or are exempt from needing one). It would prohibit health care employees or other representatives from needing a municipal license simply because they visit a patient in a municipality. It also provides that conflicting laws are repealed and that the act takes effect immediately after the governor approves it.

Who It Affects

• Qualified home health care or hospice agencies: would only need municipal licenses for their headquarters and any branch offices in Alabama, rather than for activities across multiple municipalities.
• Health care employees or other agents: would not be required to purchase or be liable for a municipal license tax due to visiting patients in a municipality.

Key Provisions

• Defines 'qualified home health care or hospice agency' to include entities that provide home health or hospice services in Alabama and have a certificate of need (or are exempt from needing one).
• Requires a municipal business license to be purchased only from the headquarters’ municipality or from each branch’s municipality, or from the municipality’s agent (including a private auditing firm).
• Prohibits health care employees or other agents/representatives of these agencies from needing a municipal license solely because of patient visits to residences or health care facilities in a municipality.
• Repeals conflicting laws and makes the act effective immediately after governor's approval.

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

Subjects

Taxation