HB329 Alabama 2019 Session

Updated Apr 26, 2021

House Bill

Enacted

Current Status

Regular Session 2019

Session

Sponsor

Summary

Primary Sponsor: Paul W. Lee Representative
Republican
Session: Regular Session 2019
Title: Licenses, business delivery licenses, fee per business clarified, when license to be purchased, provided for, Sec. 11-51-194 am'd.
Description: Under existing law, a business that has no other physical presence within a municipality or its police jurisdiction other than delivering merchandise therein, may purchase a delivery license in lieu of a business license, if the annual gross receipts of the business do not exceed $75,000. A business that has no other physical presence within a municipality or its police jurisdiction other than delivering merchandise therein, and has annual gross receipts that do not exceed $10,000, is exempt from the purchase of a business license and a delivery license.
This bill would clarify that the delivery license fee is per business, not per delivery vehicle, and would specify that the delivery license fee for businesses that qualify for the delivery license, with gross receipts of $10,000 up to $75,000, would have their fees calculated in arrears, based on the related gross receipts during the preceding license year.
Subjects: Business Licenses