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  1. Bama Politics
  2. Alabama
  3. Alabama House & Senate Bills
  4. 2015 Alabama Legislative Regular Session
  5. 2015 Alabama Senate Bills
  6. SB237 Alabama 2015 Session

SB237 Alabama 2015 Session

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In Committee

Bill Summary

Sponsors
  • J.T. Waggoner
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
March 17, 2015SRead for the first time and referred to the Senate committee on Health and Human Services

Bill Calendar

TypeDateLocationDescription
HearingApril 8, 2015ROOM 304 at 12:00Senate HLTH Hearing

Bill Text

Download SB237 Alabama 2015 Session PDF

Bill Documents

TypeLink
Bill Text SB237 Alabama 2015 Session - Introduced
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