SB400 Alabama 2013 Session
In Committee
Bill Summary
Session
Regular Session 2013
Title
Business license tax, within municipality, amount a tax levied shall not exceed a certain amount, Sec. 11-51-90.2 am'd.
Description
Under existing law, each taxpayer who is engaged in a business or does business in a municipality is required to purchase a business license.
This bill would provide that if a business license tax is levied within a municipality, the amount of tax levied for the initial license shall not exceed a certain amount.
To amend Section 11-51-90.2, Code of Alabama 1975, relating to municipal business license taxes, to provide that if a business license tax is levied within a municipality, the amount of tax levied for the initial license shall not exceed a certain amount.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 4, 2013 | S | Read for the first time and referred to the Senate committee on Governmental Affairs |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB400 Alabama 2013 Session - Introduced |
Source: Alabama Legislature