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AL SB305
Bill
Status
5/15/2019
Primary Sponsor
Jimmy Holley
Click for details
AI Summary
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Prohibits municipalities from imposing occupational or license taxes on gross receipts from vocations, occupations, callings, or professions within the municipality.
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Allows the Legislature to authorize municipalities to impose occupational or license taxes through local law.
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Preserves all existing municipal occupational taxes that were in effect prior to the bill's passage.
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Does not affect municipalities' current authority to impose municipal business licenses.
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Takes effect immediately upon passage and gubernatorial approval.
Legislative Description
Municipal occupational taxes, prohibited if not already in effect unless authorized by local law
Occupational Tax
Last Action
Pending third reading on day 24 Favorable from County and Municipal Government
5/22/2019