AL HB630

Amends Section 45-44-244.31 of the Code of Alabama 1975 regarding Macon County's occupational privilege license fee authority.

Modifies the definition of areas subject to the fee to include "areas of the county not currently subject to an occupation tax on the effective date of the act adding this language" instead of using the word "currently."

Provides that if an unincorporated area becomes annexed into a municipality and becomes subject to municipal occupational tax, any payroll or privilege fee levied by the county continues to apply in the annexed area notwithstanding other law.

Maintains the existing one percent occupational tax on all employees working in Macon County, with exemptions for persons over 65 years not gainfully employed and domestic servants in private homes.

Becomes effective immediately upon passage and approval by the Governor or upon otherwise becoming law.