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AL HB160
Bill
Status
1/14/2014
Primary Sponsor
Jim Patterson
Click for details
AI Summary
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Prohibits municipalities from imposing a business license tax on residential real estate rentals on a per-unit basis unless the municipality was already imposing such a tax prior to January 1, 2014.
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Exempts lodging taxes and privilege or license taxes from the definition of "business license tax" under this prohibition.
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Allows municipalities to continue imposing fees on commercial or residential developments and projects within their jurisdiction.
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Does not apply to Alabama improvement districts, capital improvement cooperative districts, industrial development boards, or water and sewer boards.
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Becomes effective immediately upon passage and approval by the Governor.
Legislative Description
Municipalities, business license tax on residential rental property, levy on per unit basis prohibited, Sec. 11-51-90.3 added
Municipal
Last Action
Read for the first time and referred to the House of Representatives committee on County and Municipal Government
1/14/2014