SB169 Alabama 2023 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2023
Title
Relating to municipalities; to amend Section 11-51-90.1, Code of Alabama 1975, relating to the municipal business license tax; to specify that the definition of gross receipts does not include any excise tax imposed by the federal, state, and local governments.
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
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 18, 2023 | S | Read Second Time in House of Origin |
| April 18, 2023 | S | Reported Out of Committee in House of Origin |
| April 18, 2023 | S | Reported Favorably from Senate County and Municipal Government |
| April 5, 2023 | S | Introduced and Referred to Senate County and Municipal Government |
| April 5, 2023 | S | Read First Time in House of Origin |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | April 18, 2023 | Finance and Taxation at 13:00 | Senate County and Municipal Government Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB169 Alabama 2023 Session - Introduced |
| Fiscal Note | Fiscal Note - As Introduced |