SB418 Summary

• Amends Section 45-44-244.31 of the Code of Alabama 1975 to modify the occupational privilege license fee authority for Macon County.

• Changes the fee application to apply in county areas not subject to an occupational tax "on the effective date of the act adding this language" rather than areas "currently" without such tax.

• Provides that if a previously unincorporated area is annexed into a municipality and becomes subject to municipal occupational tax, the county payroll or privilege fee shall continue to apply in that annexed area.

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

• Takes effect immediately upon passage and approval by the Governor or upon otherwise becoming law.