SB85 Alabama 2020 Session
Bill Summary
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
Relating to municipal occupational license taxes; to add Section 11-51-91.1 to the Code of Alabama 1975, to provide that employees employed on an AdvantageSite industrial development site would not be subject to a municipal occupational license tax; and to freeze the levy and rate of a municipal occupational license tax.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| February 4, 2020 | S | Acted on by Fiscal Responsibility and Economic Development as Favorable with 1 substitute |
| February 4, 2020 | S | Fiscal Responsibility and Economic Development first Substitute Offered |
| February 4, 2020 | S | Pending third reading on day 9 Favorable from Fiscal Responsibility and Economic Development with 1 substitute |
| February 4, 2020 | S | Read for the first time and referred to the Senate committee on Fiscal Responsibility and Economic Development |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | February 26, 2020 | Room 825 -- BILL ADDED at 08:30 | Senate FRED Hearing |
| Hearing | February 26, 2020 | Room 825 at 08:30 | Senate FRED Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB85 Alabama 2020 Session - Introduced |
| Bill Amendments | Senate Fiscal Responsibility and Economic Development first Substitute Offered |