SB307 Alabama 2019 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2019
Title
Municipalities, business license tax on gross receipts, gross receipts not to include any other taxes on gasoline or motor fuels, Sec. 11-51-90.1 am'd.
Description
<p class="bill_description"> Under existing law, a municipality may
require a business to obtain a local business
license that is based on gross receipts</p><p class="bill_description">
This bill would allow any business paying a
municipal business license based on gross receipts
to deduct from gross receipts any excise tax
imposed by the federal, state, and local
governments</p><p class="bill_entitled_an_act"> Relating to municipalities; to amend Section
11-51-90.1, Code of Alabama 1975, relating to the municipal
business license tax; to specify that the definition of gross
receipts does not include any excise tax imposed by the
federal, state, and local governments.
</p>
Subjects
Municipalities
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 25, 2019 | S | Pending third reading on day 14 Favorable from Transportation and Energy |
| April 25, 2019 | S | Read for the second time and placed on the calendar |
| April 16, 2019 | S | Read for the first time and referred to the Senate committee on Transportation and Energy |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | April 25, 2019 | Room 825***PUBLIC HEARING REMOVED ON SB315*** at 08:30 | Senate T&E Hearing |
| Hearing | April 25, 2019 | Room 825***BILL REMOVED*** at 08:30 | Senate T&E Hearing |
| Hearing | April 25, 2019 | Room 825 at 08:30 | Senate T&E Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB307 Alabama 2019 Session - Introduced |