HB439 Alabama 2020 Session

Under current law, a municipality may levy business, trade, and professional licenses within its police jurisdiction. These licenses may be levied in the area of the police jurisdiction outside the corporate limits of the municipality, but the rates may not exceed one-half of the rates applied within the corporate limits

This bill would provide that a Class municipality that does not provide police and fire services in the area within its police jurisdiction but outside its corporate limits may not levy any business, trade, or professional licenses within that area

Relating to Class 2 municipalities; to amend Section 11-51-91, Code of Alabama 1975, providing for municipal business, trade, and professional licenses within police jurisdiction; to provide that a Class 2 municipality that does not provide police and fire services in the area within its police jurisdiction but outside its corporate limits may not levy any business, trade, or professional licenses within that area.