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
Under existing law, a municipality may require a business to obtain a local business license that is based on gross receipts.
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.
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.
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 Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB307 Alabama 2019 Session - Introduced |
Source: Alabama Legislature