SB85 Alabama 2020 Session

Updated Feb 12, 2020

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.
Description: Under existing law, an occupational license tax based on income may be levied by a municipality on certain persons gainfully employed in the municipality.
This bill would provide that if an AdvantageSite economic development site is annexed by a municipality or is located in the police jurisdiction of a municipality, an employee employed on the site would not be subject to any occupational license tax.
The bill would also prohibit any municipality from levying a new occupational license tax or increasing any existing occupational license tax.
Subjects: Municipalities

Acted on by Fiscal Responsibility and Economic Development as Favorable with 1 substitute

Fiscal Responsibility and Economic Development first Substitute Offered

Pending third reading on day 9 Favorable from Fiscal Responsibility and Economic Development with 1 substitute

Read for the first time and referred to the Senate committee on Fiscal Responsibility and Economic Development