HB275 Alabama 2016 Session

Summary

Primary Sponsor

Ron Johnson

Republican

Session

Regular Session 2016

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 11-51-90.4 added

Summary

HB275 would limit municipal or county business licenses for certain health care providers to their headquarters or branch offices, and would not require licenses merely for patient visits or equipment deliveries within a municipality.

What This Bill Does

HB275 adds a new section (11-51-90.4) defining who qualifies as a provider and clarifies licensing requirements for them. Qualified providers would only have to purchase a municipal or county business license from the municipality or county where their headquarters or a branch office is located, or from the local agent. Health care employees or agents would not need to obtain a business license just because they visit a patient in a municipality or deliver equipment there. For services or products paid for by Medicare, Medicaid, or other third-party payers, licensing would be required only in the places where the provider has a headquarters or branch office, and the act would take effect immediately upon passage.

Who It Affects

• Qualified providers (home health care/hospice agencies and providers of durable medical equipment, prosthetics, orthotics, or health care supplies) would be licensed only in their headquarters or branch locations in the state, and not for routine patient visits or equipment deliveries in other areas.
• Local governments (municipalities/counties) and health care staff would be affected because license requirements and fees would largely apply only where the provider has HQ or a branch, and individual staff would not need licenses solely for patient visits or equipment deliveries.

Key Provisions

• Defines 'qualified provider' as a home health care/hospice agency or a provider of durable medical equipment, prosthetics, orthotics, or health care supplies that is licensed or certified in Alabama or holds a certificate of need, etc.
• Requires a qualified provider to purchase a municipal or county business license only from the municipality or county where it maintains its headquarters or a branch office, or from the agent of that municipality.
• States that a qualified provider or health care employee or other agent shall not be required to purchase a municipal or county license or pay license fees solely due to visiting a patient or delivering equipment in a municipality or county.
• Provides that licensing for services or products reimbursed by Medicare, Medicaid, or other third-party payers is limited to areas where the provider has HQ or a branch, and would not apply elsewhere.
• Section 2 repeals conflicting laws; Section 3 makes the act effective immediately following passage.

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