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  1. Bama Politics
  2. Alabama
  3. Alabama House & Senate Bills
  4. 2019 Alabama Legislative Regular Session
  5. 2019 Alabama Senate Bills
  6. SB 307

SB 307

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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

Bill Text

Download SB 307 PDF

Bill Documents

Type Link
Bill Text SB 307 - Introduced
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