Hearing
Senate County and Municipal Government Hearing
Room 325 at 09:30:00
SB38 Alabama 2024 Session
Updated Jan 14, 2026
SB38 Alabama 2024 Session
Senate Bill
In Committee
Current Status
Regular Session 2024
Session
1
Sponsor
Summary
- Primary Sponsor
-
Gerald H. Allen SenatorRepublican - Session
- Regular Session 2024
- Title
- Municipalities, business license tax, gross receipts for purpose of tax does not include excise taxes by federal, state, and local government.
- 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.
- Subjects
- Taxation & Revenue
Bill Actions
S
Pending Senate County and Municipal Government
S
Read for the first time and referred to the Senate Committee on County and Municipal Government
Calendar
Bill Text
Documents
Bill Text (Introduced)
SB38 Alabama 2024 Session - Introduced
Fiscal Note
Fiscal Note - As Introduced
Source: Alabama Legislature