Hearing
House Judiciary Hearing
Room 200 at 13:30:00
SB174 Alabama 2025 Session
Updated Jan 14, 2026
SB174 Alabama 2025 Session
Senate Bill
Enacted
Current Status
2025 Regular Session
Session
1
Sponsor
Summary
- Primary Sponsor
-
Clyde Chambliss SenatorRepublican - Session
- 2025 Regular Session
- Title
- Business taxes, requires annual reports from counties and municipalities, provides for causes of action, and revises the jurisdiction of the Alabama Tax Tribunal
- Description
Under existing law, the Alabama Tax Tribunal has jurisdiction over questions of law and fact arising under the tax laws of this state.
This bill would expand the jurisdiction of the Alabama Tax Tribunal to include appeals of business license tax determinations made by counties or municipalities.
This bill would require counties and municipalities to report certain information to the Department of Revenue concerning business license taxes collected by the county or municipality.
This bill would also provide for a cause of action against any private entity that attempts to collect a business privilege tax or business license tax that the entity knows or should know is not lawfully due.
- Subjects
- Taxation & Revenue
Bill Actions
S
Enacted
S
Enacted
H
Signature Requested
S
Delivered to Governor
S
Enrolled
S
Ready to Enroll
H
Motion to Read a Third Time and Pass - Adopted Roll Call 1153
H
Read for the Second Time and placed on the Calendar
H
Reported Out of Committee Second House
H
Pending House Judiciary
H
Read for the first time and referred to the House Committee on Judiciary
S
Engrossed
S
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 527
S
Chambliss motion to Adopt - Adopted Roll Call 526 KHM6GUA-1
S
Chambliss 1st Amendment Offered KHM6GUA-1
S
Singleton motion to Adopt - Adopted Roll Call 525 V7N9UVP-1
S
County and Municipal Government 1st Amendment Offered V7N9UVP-1
S
Third Reading in House of Origin
S
Read for the Second Time and placed on the Calendar
S
Reported Out of Committee House of Origin
S
County and Municipal Government 1st Amendment V7N9UVP-1
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
Hearing
Senate County and Municipal Government Hearing
Finance and Taxation at 13:00:00
Bill Text
Votes
Motion to Read a Third Time and Pass as Amended - Roll Call 527
Yes
33
Absent
1
Chambliss motion to Adopt - Roll Call 526 KHM6GUA-1
Yes
33
Absent
1
Singleton motion to Adopt - Roll Call 525 V7N9UVP-1
Yes
33
Absent
1
Third Reading in House of Origin
Yes
32
Absent
2
SBIR: Passed by House of Origin
Yes
32
Absent
2
Motion to Read a Third Time and Pass - Roll Call 1153
Yes
100
Absent
3
Documents
Bill Text (Enrolled)
SB174 Alabama 2025 Session - Enrolled
Bill Text (Engrossed)
SB174 Alabama 2025 Session - Engrossed
Bill Text (Introduced)
SB174 Alabama 2025 Session - Introduced
Amendment
Senate County and Municipal Government County and Municipal Government 1st Amendment
Amendment
Senate Chambliss motion to Adopt - Adopted Roll Call 526
Fiscal Note
Fiscal Note - Introduced
Fiscal Note
Fiscal Note - Reported by First Chamber Committee
Fiscal Note
Fiscal Note - Passed First Chamber
Source: Alabama Legislature