SB418 Alabama 2019 Session

Summary

Primary Sponsor

William “Bill” M. BeasleySenator

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

SB 418 authorizes Macon County to impose a payroll/privilege fee in untaxed areas, requires a 1% earnings tax for all county employees, provides exemptions and a credit against certain license fees, and stays in effect after areas are annexed.

What This Bill Does

The county may levy a payroll or privilege fee on people who work in parts of the county not currently subject to an occupation tax. If such an area is later annexed by a city and taxed municipally, the county fee still applies there. It also requires all county employees to pay a 1% occupational tax on their earnings, with exemptions for people over 65 who are not employed and for domestic workers in private homes. If someone also pays license fees under Section 40-12-40, the amount owed under this subpart is reduced by that same amount (up to that amount). The act becomes effective immediately after the governor approves it.

Who It Affects

• People who work in Macon County in trades, occupations, or professions in areas not currently subject to an occupation tax would owe a payroll or privilege fee.
• All employees working in Macon County would be required to pay 1% of their earnings as an occupational tax, with exemptions for those over 65 who are not employed and for domestic workers in private homes.

Key Provisions

• The Macon County Commission may levy a payroll or privilege fee on persons who perform a trade, occupation, or profession in untaxed areas of the county.
• If an untaxed area is annexed into a municipality and becomes subject to municipal occupational tax, the county fee continues to apply in the annexed area.
• It is unlawful to engage in or follow any trade, occupation, or profession in those areas after January 1, 1998 without paying the payroll or privilege fees.
• All employees in Macon County must pay a 1% occupational tax on earnings, with exemptions for those over 65 who are not gainfully employed and for domestic servants in private homes.
• The amount due under this subpart for someone who also pays license fees under Section 40-12-40 shall be reduced by the amount paid under that section (up to that amount).
• The act becomes effective immediately after its passage and approval by the Governor.

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