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AL SB275
Bill
Status
3/5/2020
Primary Sponsor
Gerald Allen
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AI Summary
SB275 Summary
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Amends Section 11-51-90.1 of the Alabama Code to clarify the definition of "gross receipts" for purposes of municipal business license taxes.
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Allows businesses to exclude any excise tax imposed by federal, state, and local governments from gross receipts calculations when determining municipal business license tax liability.
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Maintains existing exclusions for taxes collected on behalf of taxing jurisdictions (including utility taxes, license taxes, and reimbursements to professional employer organizations) and adds excise taxes to this list of excluded items.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Municipalities, business license tax on gross receipts, gross receipts not to include any other taxes on gasoline or motor fuels, Sec. 11-51-90.1 am'd.
Municipalities
Last Action
Read for the first time and referred to the Senate committee on Governmental Affairs
3/5/2020