HB 147 would stop cities that don't already have an occupational tax from imposing one unless local law authorizes it, while preserving existing taxes already in place before February 1, 2020.
It prevents a municipality without an existing occupational or license tax from imposing such a tax on people based on their vocation unless the city has local authorization. It allows the Legislature, via local law, to authorize a municipality to impose the tax. It preserves any municipal occupational taxes that were already in effect before February 1, 2020. It does not repeal other types of municipal business license taxes that are not specifically occupational or license taxes on occupations. It becomes effective immediately after the governor signs it.
Forwarded to Governor at 4:00 p.m. on March 3, 2020.
Clerk of the House Certification
Assigned Act No. 2020-14.
Signature Requested
Enrolled
Passed Second House
Chambliss motion to Reconsider and Table adopted Voice Vote
Motion to Read a Third Time and Pass adopted Roll Call 222
Singleton motion to Adopt lost Roll Call 221
Singleton first Substitute Offered
Figures motion to Adopt lost Roll Call 220
Figures Amendment Offered
Coleman-Madison motion to Adopt lost Roll Call 219
Coleman-Madison Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on Governmental Affairs
Engrossed
Motion to Read a Third Time and Pass adopted Roll Call 10
Sells motion to Table adopted Roll Call 9
Hatcher 3rd Amendment Offered
Sells motion to Table adopted Roll Call 8
Hatcher 2nd Amendment Offered
Sells motion to Table adopted Roll Call 7
Hatcher 1st Amendment Offered
Motion to Adopt adopted Roll Call 6
County and Municipal Government first Substitute Offered
Third Reading Passed
Read for the second time and placed on the calendar with 1 substitute and
Read for the first time and referred to the House of Representatives committee on County and Municipal Government
Source: Alabama Legislature