HB185 Alabama 2015 Session
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Bill Summary
Sponsors
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
<p class="bill_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</p><p class="bill_description">
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</p><p class="bill_entitled_an_act"> To 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; to further provide that 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 because equipment or health care
supplies are furnished within the municipality or county; and
for this purpose to add Section 11-51-90.3 to the Code of
Alabama 1975.
</p>
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 28, 2015 | H | Engrossed |
| May 28, 2015 | S | Read for the first time and referred to the Senate committee on Judiciary |
| May 19, 2015 | H | Engrossed |
| May 19, 2015 | H | Fridy intended to vote Yea |
| May 19, 2015 | H | Motion to Read a Third Time and Pass adopted Roll Call 882 |
| May 19, 2015 | H | Motion to Adopt adopted Roll Call 881 |
| May 19, 2015 | H | Johnson (R) Amendment Offered |
| May 19, 2015 | H | Motion to Adopt adopted Roll Call 880 |
| May 19, 2015 | H | Health Amendment Offered |
| May 19, 2015 | H | Third Reading Passed |
| April 2, 2015 | H | Read for the second time and placed on the calendar 1 amendment |
| March 5, 2015 | H | Read for the first time and referred to the House of Representatives committee on Health |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | June 3, 2015 | F&T Room 727 at 14:15 | Senate JUDY Hearing |
| Hearing | June 3, 2015 | Committee Room 325 at 19:00 | Senate JUDY Hearing |
| Hearing | April 2, 2015 | Room 429 at 08:30 | House HLTH Hearing |
| Hearing | April 2, 2015 | Room 428 at 08:30 | House HLTH Hearing |
| Hearing | April 1, 2015 | Room 428 at 09:00 | House HLTH Hearing |
| Hearing | March 18, 2015 | Room 429 at 09:00 | House HLTH Public Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB185 Alabama 2015 Session - Introduced |
| Bill Text | HB185 Alabama 2015 Session - Engrossed |