HB630 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Pebblin W. WarrenRepresentative
Democrat
Session: Regular Session 2019
Title: Macon Co., occupational privilege license fee, authorized, application of the fee further provided, Act 97-522, 1997 Reg. Sess., am'd; Sec. 45-44-244.31 am'd.
Summary: HB 630 would authorize Macon County to levy a 1% payroll/privilege tax on workers in untaxed areas, with exemptions for seniors and domestic servants and a credit against certain license fees.
What This Bill Does
It authorizes the Macon County Commission to levy a payroll/privilege fee of 1% on persons who perform a trade, occupation, or profession in areas of the county not currently subject to an occupation tax, and makes it unlawful to work there without paying. All employees in Macon County would pay the 1% tax, with exemptions for those over 65 who are not gainfully employed and for domestic servants; the tax would continue in annexed areas that later become subject to municipal tax. The amount due under this tax can be reduced by any license fees paid under Section 40-12-40, not exceeding that amount, and the act becomes effective immediately after passage.

Who It Affects
Workers who perform a trade, occupation, or profession in Macon County areas not currently subject to an occupation tax, who would be subject to the new payroll/privilege fee.
All employees working in Macon County, who would owe 1% of their earnings, with exemptions for those over 65 who are not employed and for domestic servants.
People or businesses that pay license fees under Section 40-12-40, who could receive a credit against the new tax.
Areas of Macon County that are annexed into municipalities and become subject to municipal taxes, where the county fee would continue.

Key Provisions
Provision 1: Authorizes the Macon County Commission to levy a 1% payroll/privilege fee on persons working in areas of the county not currently subject to an occupation tax, and provides that if such an area is annexed by a municipality and taxed municipally, the county fee continues in that annexed area.
Provision 2: Requires all Macon County employees to pay the 1% tax, with exemptions for those over 65 not gainfully employed and for domestic servants, allows the tax amount to be reduced by the amount paid for license fees under Section 40-12-40 (not exceeding that amount), and makes the act effective immediately upon 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: Macon County