SB85 Alabama 2020 Session

Sponsors

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

<p class="bill_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</p><p class="bill_description"> 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</p><p class="bill_description"> The bill would also prohibit any municipality from levying a new occupational license tax or increasing any existing occupational license tax</p><p class="bill_entitled_an_act"> 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. </p>

Subjects

Municipalities