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  1. Bama Politics
  2. Alabama
  3. Alabama House & Senate Bills
  4. 2015 Alabama Legislative Regular Session
  5. 2015 Alabama House Bills
  6. HB185 Alabama 2015 Session

HB185 Alabama 2015 Session

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Bill Summary

Sponsors
  • Ron Johnson
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

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.

Subjects
Taxation

Bill Actions

Action DateChamberAction
May 28, 2015HEngrossed
May 28, 2015SRead for the first time and referred to the Senate committee on Judiciary
May 19, 2015HEngrossed
May 19, 2015HFridy intended to vote Yea
May 19, 2015HMotion to Read a Third Time and Pass adopted Roll Call 882
May 19, 2015HMotion to Adopt adopted Roll Call 881
May 19, 2015HJohnson (R) Amendment Offered
May 19, 2015HMotion to Adopt adopted Roll Call 880
May 19, 2015HHealth Amendment Offered
May 19, 2015HThird Reading Passed
April 2, 2015HRead for the second time and placed on the calendar 1 amendment
March 5, 2015HRead for the first time and referred to the House of Representatives committee on Health

Bill Calendar

TypeDateLocationDescription
HearingJune 3, 2015F&T Room 727 at 14:15Senate JUDY Hearing
HearingJune 3, 2015Committee Room 325 at 19:00Senate JUDY Hearing
HearingApril 2, 2015Room 429 at 08:30House HLTH Hearing
HearingApril 2, 2015Room 428 at 08:30House HLTH Hearing
HearingApril 1, 2015Room 428 at 09:00House HLTH Hearing
HearingMarch 18, 2015Room 429 at 09:00House HLTH Public Hearing

Bill Text

Download HB185 Alabama 2015 Session PDF

Bill Votes

Motion to Read a Third Time and Pass
2015-05-19
Chamber: House
Result: Passed
Motion to Adopt
2015-05-19
Chamber: House
Result: Passed
Motion to Adopt
2015-05-19
Chamber: House
Result: Passed

Bill Documents

TypeLink
Bill Text HB185 Alabama 2015 Session - Engrossed
Bill Text HB185 Alabama 2015 Session - Introduced
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