HB441 Alabama 2017 Session

Summary

Primary Sponsor

Ron Johnson

Republican

Session

Regular Session 2017

Title

Municipality, 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

Description

This bill would specify that for purposes of municipal business licenses, a qualified home health care or hospice agency or a qualified provider of durable medical equipment, prosthetics, orthotics, or health care supplies could not be required to purchase a municipal business license in a municipality unless it maintains its headquarters or any branch office in the municipality or has gross receipts of $75,000 or more per year in the municipality.

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Subjects

Taxation