HB587 Alabama 2013 Session

This bill would specify that for purposes of the municipal business license tax, a qualified home health care or hospice agency would only be required to purchase a municipal business license for its headquarters or any branch office that it maintains within the state. In addition, a health care employee or other agent or representative of a qualified home health care or hospice agency would not be required to purchase a business license from a municipality or its agent, including a private auditing firm, merely because the person visits a patient whose residence or the health care facility in which they are being treated is located within that municipality

To specify that for purposes of the municipal business license tax, a qualified home health care or hospice agency would only be required to purchase a municipal business license for its headquarters or any branch office that it maintains within the state; to further provide that a health care employee or other agent or representative of a qualified home health care or hospice agency would not be required to purchase a business license from a municipality or its agent, including a private auditing firm, merely because the person visits a patient whose residence or the health care facility in which they are being treated is located within that municipality.