SB321 Summary

• Amends Section 11-51-194 of the Alabama Code to clarify that municipalities may require businesses providing rental services with no physical presence in the municipality to purchase a delivery license.

• Delivery license fee capped at $100, plus an optional issuance fee not to exceed $10, with municipalities able to require decals for delivery vehicles at actual cost.

• Defines delivery license as a fixed-rate business license for businesses delivering their own merchandise with gross receipts not exceeding $75,000 annually (increasable to $150,000 by municipal ordinance).

• Exempts businesses with gross receipts under $10,000 and no physical presence from license purchase requirements; common carriers and contract carriers ineligible for delivery licenses.

• Establishes that purchasing or exemption from delivery licenses does not establish or deny nexus for other tax purposes, and requires businesses exceeding thresholds to purchase appropriate license within 45 days.