HB99 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

HB99 would stop municipalities from charging a per-unit business license tax on residential rental property unless they had such a tax before January 1, 2014.

What This Bill Does

If enacted, the bill prevents new per-unit business license taxes on residential rental real estate by municipalities that did not already have such a tax before 1/1/2014. It clarifies that a 'business license tax' does not include lodging taxes and allows other fees related to developments or projects. The act would take effect immediately after the governor signs it.

Who It Affects

• Municipalities and their boards/entities: cannot impose a per-unit business license tax on residential rental property unless it was in place before January 1, 2014.
• Residential rental property owners/landlords: potential tax burdens from per-unit licensing are limited; if their municipality did not have a pre-2014 per-unit tax, they would likely not be subject to such a tax under this law.

Key Provisions

• Adds Section 11-51-90.3 prohibiting municipalities from imposing a per-unit business license tax on the rental of residential real estate unless the tax existed prior to January 1, 2014.
• Defines 'business license tax' to exclude lodging taxes and states the section does not stop fees on developments or projects within the municipality.
• 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