HB185 Alabama 2015 Session

Summary

Primary Sponsor

Ron Johnson

Republican

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

Summary

HB185 narrows local business license requirements for qualified health care providers to their headquarters and branch offices, exempts staff from licenses for patient visits or deliveries, and ties licensing to services paid by Medicare/Medicaid or other payers.

What This Bill Does

Defines which providers are considered qualified (home health/hospice and certain medical equipment suppliers). Limits municipal or county licenses to the entity's headquarters or branch offices (or their agent). Shields health care staff from needing a local license solely for patient visits or equipment deliveries. Requires licenses only for services or products reimbursed by Medicare, Medicaid, or other third-party payers, and only in the locality where the HQ or branch is located, effective immediately.

Who It Affects

• Qualified home health care or hospice agencies and qualified providers of durable medical equipment, prosthetics, orthotics, or health care supplies: must obtain licenses only in the locality of their headquarters or branch offices (or through the relevant agent).
• Health care employees and other agents/representatives: would not be required to purchase local licenses simply for visiting patients or delivering equipment within a municipality or county.
• Municipalities and counties: licensing scope is narrowed to HQ/branch locations and their agents, potentially changing how license fees are collected and enforced.

Key Provisions

• Adds a new definition (11-51-90.4) designating qualified entities as those licensed by state boards or holding a certificate of need (or exempt from such need).
• Requires such entities to purchase a municipal or county license only from the municipality or county where they have headquarters or a branch office (or from the municipality's agent).
• Ensures health care staff and their representatives are not required to hold local licenses merely for patient visits or equipment deliveries within a municipality or county.
• States that licensing is permissible only for services or products reimbursed by Medicare, Medicaid, or other third-party payers, and only in the locality where the HQ or branch is located, with immediate effect.

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