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

Summary

HB441 would limit municipal business licenses for qualified health care providers and their staff unless they have a local headquarters or branch or meet a local revenue threshold.

What This Bill Does

The bill would stop municipalities from requiring municipal business licenses or delivery licenses for qualified providers unless they maintain headquarters or a branch in the municipality or have at least $75,000 in gross receipts there each year. It would also protect health care employees or agents from needing a municipal license just because they visit a patient in the municipality or deliver equipment there. For services or products reimbursed by Medicare, Medicaid, or other third-party payers, licenses would only be required if the provider has local HQ/branch or meets the $75,000 threshold. The act defines qualified providers and takes effect immediately after the governor’s approval, and it would repeal conflicting laws.

Who It Affects

• Qualified providers (home health care or hospice agencies, or providers of durable medical equipment, prosthetics, orthotics, or health care supplies) would not be required to purchase municipal licenses unless they have a headquarters or branch in the municipality or have $75,000 or more in gross receipts in that municipality.
• Health care employees or agents of qualified providers would not be required to obtain municipal licenses solely because of visiting a patient in the municipality or delivering equipment there; licensing would depend on HQ/branch status or the $75,000 revenue threshold.

Key Provisions

• Defines 'qualified provider' as a home health care or hospice agency or a provider of durable medical equipment, prosthetics, orthotics, or health care supplies licensed or certified in Alabama (or exempt from certain requirements) and operating in the state.
• Prohibits requiring a municipal business license or delivery license for qualified providers unless they have headquarters or a branch in the municipality or at least $75,000 in gross receipts in that municipality per year.
• Prohibits health care employees or agents from being required to purchase a municipal license for service visits to patients or deliveries of equipment within the municipality.
• Specifies that licenses related to services or products reimbursed by Medicare, Medicaid, or other third-party payers are not required unless the provider has HQ/branch or $75,000 in local receipts.
• Adds Section 11-51-90.4 to the Alabama Code and makes the act effective immediately after the governor's approval, repealing conflicting laws.

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