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AL SB85
Bill
Status
2/4/2020
Primary Sponsor
Andrew Jones
Click for details
AI Summary
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Exempts employees working on AdvantageSite economic development sites from municipal occupational license taxes if the site is annexed by or located in the police jurisdiction of a municipality.
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Defines "advantage economic development site" as an industrial development site designated as an AdvantageSite through a voluntary program managed by the Economic Development Partnership of Alabama and sponsored by the Alabama Department of Commerce.
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Prohibits municipalities from levying any new occupational license taxes on persons engaging in any occupation after the bill's effective date.
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Freezes existing occupational license tax rates by prohibiting municipalities from increasing the rate on any occupational license tax levied prior to the bill's effective date.
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Becomes effective immediately upon passage and approval by the Governor or upon otherwise becoming law.
Legislative Description
Municipalities, occupational taxes, certain econ. development sites annexed into mun. or in police jurisdiction, employees exempt from tax, muns. prohibited from levying or increasing occupational taxes, Sec. 11-51-91.1 added.
Municipalities
Last Action
Acted on by Fiscal Responsibility and Economic Development as Favorable with 1 substitute
2/4/2020