AL SB286

Requires persons purchasing business licenses from counties or municipalities to provide: legal business name and trade names, mailing and physical addresses, and sales and use tax identification number.

Mandates counties and municipalities submit collected information electronically to the Alabama Department of Revenue within 30 days of license purchase, including applicable North American Industry Classification System codes.

Requires the Department of Revenue to establish a website or electronic portal for counties and municipalities to submit the required information.

Directs the Department of Revenue to cross-check submitted business information against its sales tax records to determine whether licensees are collecting and paying required sales tax.

Bill requires a two-thirds legislative vote to take effect for local entities, as it imposes new or increased local expenditures under Alabama Constitutional Amendment 621, unless the Legislature appropriates funds or a local entity approves implementation.