SB85 Alabama 2020 Session

Summary

Primary Sponsor

Andrew JonesSenator

Republican

Session

Regular Session 2020

Title

Municipalities, occupational taxes, certain econ. development sites annexed into mun. or in police jurisdiction, employees exempt from tax, muns. prohibited from levying or increasing occupational taxes, Sec. 11-51-91.1 added.

Summary

SB 85 would shield employees working on AdvantageSite economic development sites from municipal occupational license taxes and stop municipalities from creating or raising such taxes.

What This Bill Does

The bill creates a new rule that employees on AdvantageSite industrial development sites, when annexed by a city or within a city’s police jurisdiction, are not subject to any municipal occupational license tax. It also bans municipalities from levying new occupational license taxes or increasing existing rates after the act takes effect. The bill defines what counts as an AdvantageSite and ties the exemption to sites designated under a specific Alabama economic development program.

Who It Affects

• Employees working on AdvantageSite industrial development sites: exempt from municipal occupational license taxes.
• Municipalities in Alabama (and their employers): cannot levy new occupational license taxes or raise current rates, and must apply the site-specific exemption where applicable.

Key Provisions

• Adds Section 11-51-91.1 to provide an exemption from municipal occupational license tax for employees on AdvantageSite sites.
• Defines 'advantage economic development site' as an industrial development site designated as AdvantageSite by the Economic Development Partnership of Alabama and sponsored by the Alabama Department of Commerce.
• If an AdvantageSite is annexed by a municipality or is in its police jurisdiction, employees on the site are not subject to any municipal occupational license tax.
• After the effective date, no municipality may levy a new occupational license tax or increase the rate of an existing occupational license tax.
• The act becomes effective immediately after governor's approval.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Municipalities