HB422 Summary

• Exempts persons traveling through a municipality on business from requiring a municipal business license if they are not operating a branch office or conducting business within that municipality.

• Amends Section 11-51-90.2 of the Code of Alabama 1975 to add this exemption provision.

• Maintains existing requirements for taxpayers who do establish business operations or branch offices within a municipality to purchase appropriate business licenses.

• Becomes effective immediately upon passage and approval by the Governor.