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AL HB308
Bill
Status
2/23/2017
Primary Sponsor
Paul Lee
Click for details
AI Summary
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Amends Section 11-51-194 of the Alabama Code to cap the penalty for failure to purchase a business delivery license.
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Penalty for failing to meet delivery license criteria during the license year is capped at the cost of the business delivery license itself.
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Requires taxpayers who fail to meet delivery license criteria to purchase appropriate business licenses within 10 days of violating or exceeding the criteria.
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Maintains existing provisions allowing municipalities to offer delivery licenses to businesses with no physical presence in the municipality, with license fees not to exceed $100.
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Effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Licenses, business delivery licenses, cap penalty for failure to purchase, Sec. 11-51-194 am'd.
Licenses and Licensing
Last Action
Read for the first time and referred to the House of Representatives committee on County and Municipal Government
2/23/2017