HB466 Alabama 2023 Session

Summary

Primary Sponsor

Chris Blackshear Representative

Republican

Session

Regular Session 2023

Title

Relating to municipalities; to amend Section 11-51-90.1, Code of Alabama 1975, relating to the municipal business license tax; to specify that the definition of gross receipts does not include any excise tax imposed by the federal, state, and local governments.

Description

Under existing law, a municipality may require a business to obtain a local business license that is based on gross receipts.

This bill would allow any business paying a municipal business license based on gross receipts to deduct from gross receipts any excise tax imposed by the federal, state, and local governments.

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