AL HB184

Authorizes Jefferson County Commission to levy an occupational license/privilege tax on natural persons engaged in business activity who are not already required to pay state or county taxes under specified Code of Alabama sections.

Tax applies to natural persons whose gross receipts from employment are subject to federal or state withholding, with a maximum rate of 0.0045 (45/100ths of one percent) of gross receipts minus health insurance and retirement contributions.

Exempts individuals who are owners, proprietors, or stockholders in business entities where their income is passed through for federal tax purposes and the entity's gross receipts are already used to measure an entity business license tax.

Authorizes collection from employers of taxable individuals and allows imposition of penalties, interest, and collection costs on delinquent payments.

Revenue collected, net of collection costs, shall be deposited in Jefferson County's General Fund for lawful public purposes.