SB397 Alabama 2013 Session

Currently there is not a statewide online system available through which businesses may apply for, purchase, and renew all required state and county business licenses

This bill, entitled the Alabama Business License Reform Act of 2013, would require the Alabama Department of Revenue, or a vendor under contract with the department, to create such a system that would be maintained by the department

Beginning October 1, 2015, all counties would be required to participate in the online filing system and all municipalities would be required to participate by January 1, 2017. An annual state license fee of $150 as well as a $15 online user fee would apply, and counties would be authorized to collect an additional general fee of $50 per location for county business licenses. Existing county business license fees imposed by local acts, other than the Jefferson County local act, would be repealed by this act. An online filing system advisory committee and a municipal business license interim task force would be created to make recommendations for the implementation and administration of this act and for eventual participation of all municipalities in the online filing system. Numerous sections of the Code of Alabama 1975, would be amended, created, or repealed to conform to the provisions and requirements of the act

To provide for the Alabama Business License Reform Act of 2013, which requires the Alabama Department of Revenue, or a vendor of the department, to implement and administer an online site for businesses to apply for, purchase, or renew their annual state and county business licenses; to repeal local acts authorizing county business license fees levied by local act other than the Jefferson County local act, but not any county occupational license tax, sales tax, use tax, rental tax, gross receipts tax in the nature of a sales tax, lodgings tax, motor fuel tax, or severance tax that may be in the nature of a license tax; to provide for state and county annual business license fees with certain exceptions; to create an advisory committee and an advisory task force for suggestions and methods of implementing the online filing system; to require counties and, eventually, municipalities to participate in the online filing system; and to amend Sections 11-3-11.1, 34-1-11, 34-3-3, 34-9-3, 34-24-50, 34-24-334, 34-33A-12, 40-2A-15, 40-12-2, 40-12-10, 40-12-30, 40-12-391, 40-12-392, 40-12-395, 40-12-398, 40-12-413, and 40-16-6, Code of Alabama 1975; to add Sections 11-3-11.2, 11-3-11.3, 11-3-11.4, 11-3-11.5, 11-3-11.6, 11-80-10.1, and 11-80-11.1 to the Code of Alabama 1975; and to repeal Sections 40-12-3 through 40-12-8, inclusive, with a provision that current debt or other obligations of counties or their boards of education are not affected, and to repeal Sections 40-12-40 to 40-12-180, inclusive, Sections 40-12-310 to 40-12-319, inclusive, and Section 40-12-393, Code of Alabama 1975.