HB441 Alabama 2017 Session

Sponsors

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

<p class="bill_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</p><p class="bill_entitled_an_act"> To specify that for purposes of municipal business licenses, a qualified provider that is 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 or county business license in a municipality unless the provider maintains its headquarters or any branch office in the municipality or has a certain amount of gross receipts in the municipality per year; to further provide that a health care employee or other agent or representative of a qualified provider could not be required to purchase a business license from a municipality 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 because equipment or health care supplies are furnished within the municipality; to provide that a qualified provider that provides a service or product reimbursed by Medicare, Medicaid, or a health benefit plan could not be required to purchase in a municipality certain municipal licenses except where its headquarters or a branch office is located or unless it has a certain amount of gross receipts in the municipality per year; and for this purpose to add Section 11-51-90.4 to the Code of Alabama 1975. </p>

Subjects

Taxation