SB 307

In Committee

Contents hide

1 Bill Summary
2 Bill Actions
3 Bill Calendar
4 Bill Text
5 Bill Documents

Bill Summary

Sponsors

Gerald H. Allen

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 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