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AL SB173
Bill
Status
2/11/2020
Primary Sponsor
Andrew Jones
Click for details
AI Summary
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Prohibits municipalities from imposing occupational or license taxes on natural persons engaged in vocations, occupations, callings, or professions within the municipality, except as provided in subsections (b) and (c)
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Allows the Legislature to authorize a municipality to impose occupational or license taxes through local law
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Grandfathers existing municipal occupational taxes that were in effect prior to February 1, 2020
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Does not affect or repeal municipal business license taxes other than occupational or license taxes
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Becomes effective immediately upon passage and approval by the Governor or upon otherwise becoming law
Legislative Description
Municipal occupational taxes, prohibited if not already in effect unless authorized by local law
Occupational Tax
Last Action
Read for the first time and referred to the Senate committee on Governmental Affairs
2/11/2020