SB237 Alabama 2015 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

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

SB237 would limit municipal or county business licenses for qualified home health/hospice agencies and certain medical suppliers to only their headquarters and in-state branches, and it would exempt health care workers from licenses when visiting patients or delivering equipment.

What This Bill Does

It creates a new code section (11-51-90.3) defining who counts as a qualified home health care or hospice agency or qualified DME/prosthetics/orthotics/health care supplies provider and how they must obtain licenses. It requires these entities to purchase a municipal or county license only from the municipality where their headquarters is located and from each municipality where they have a branch, or through the municipality’s agent. It also states that health care employees or their agents are not required to obtain a license just for visiting a patient within a municipality or county or delivering equipment or supplies there. The act repeals conflicting laws and becomes effective immediately after governor approval.

Who It Affects

• Qualified home health care or hospice agencies and qualified providers of durable medical equipment, prosthetics, orthotics, or health care supplies operating in Alabama; they would only need licenses for their headquarters and in-state branch offices.
• Health care employees and other agents or representatives of those agencies/providers; they would not need to obtain a municipal or county license solely due to patient visits or equipment deliveries within a municipality or county.

Key Provisions

• Adds Section 11-51-90.3 to the Code of Alabama 1975 defining who qualifies and how licenses apply.
• License purchase would be limited to the municipality where the entity's headquarters is located and to each municipality where it has a branch office, or through the municipality's agent.
• No health care employee or other agent/representative would be required to purchase a license solely because of patient visits or equipment deliveries within a municipality or county.
• Repeals conflicting laws and makes the act effective immediately after gubernatorial approval.

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