HB160 Alabama 2014 Session

Summary

Primary Sponsor

Jim Patterson

Republican

Session

Regular Session 2014

Title

Municipalities, business license tax on residential rental property, levy on per unit basis prohibited, Sec. 11-51-90.3 added

Summary

HB160 would stop municipalities from charging per-unit business license taxes on rental housing unless they already did so before January 1, 2014.

What This Bill Does

It adds a rule that prevents a city or town from imposing a business license tax on residential rental real estate on a per-unit basis, unless the municipality was already using such a tax prior to 1/1/2014. It clarifies that 'business license tax' does not include lodging taxes and allows other fees to be charged for developments or projects. The measure does not apply to certain districts (like Alabama improvement districts, capital improvement districts, industrial development boards, or water and sewer boards) and becomes effective immediately after the governor signs it.

Who It Affects

• Municipalities in Alabama, which would be barred from enacting new per-unit business license taxes on residential rental property unless they had such a tax before 1/1/2014
• Owners/landlords of residential rental properties, who would face limits on per-unit business license taxes imposed by municipalities

Key Provisions

• Prohibits municipalities from imposing a per-unit business license tax on the rental of residential real estate unless the municipality was imposing such a tax on a per-unit basis prior to January 1, 2014
• Defines 'business license tax' to exclude lodging taxes and clarifies exceptions for fees related to developments or projects and for certain district types (Alabama improvement districts, capital improvement districts, industrial development boards, water and sewer boards)
• Effective immediately following its passage and approval by the Governor

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

Subjects

Municipal