HB185 Alabama 2015 Session
Summary
- Primary Sponsor
Ron JohnsonRepublican- Session
- Regular Session 2015
- Title
- Municipality or county, 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 or county business licenses, a qualified home health care or hospice agency or a qualified provider of durable medical equipment, prosthetics, orthotics, or health care supplies would only be required to purchase a municipal or county 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 or a qualified provider of durable medical equipment, prosthetics, orthotics, or health care supplies would not be required to purchase a business license from a municipality or county 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 or county or furnishes equipment or health care supplies within the municipality or county.
- Subjects
- Taxation
Bill Text
Votes
Motion to Adopt
Motion to Read a Third Time and Pass
Documents
Source: Alabama Legislature