SB44 Alabama 2022 Session

Updated Apr 7, 2022

Senate Bill

In Committee

Current Status

Regular Session 2022

Session

1

Sponsor

Summary

Primary Sponsor: Andrew Jones Senator
Republican
Session: Regular Session 2022
Title: Municipalities, occupational tax, phased out not to apply in police jurisidiction, new taxes prohibited, 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 enact the "Family Income Protection Act." The bill would phase out any occupational license tax levied by a municipality based on an annual reduction in the percent of the tax until the tax would be repealed.
The bill would also provide that any occupational license tax levied by any municipality would not apply to any person performing an occupation in the police jurisdiction of the municipality or on any property annexed into the municipality after January 1, 2021.
The bill would also prohibit any municipality from levying a new occupational license tax or increasing any existing occupational license tax.
Subjects: Municipalities