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AL SB282
Bill
Status
5/3/2023
Primary Sponsor
Bobby Singleton
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AI Summary
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Delays the reporting deadline for municipalities collecting license revenue and taxes outside corporate limits from March 1, 2022 to March 1, 2023.
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Municipalities with ordinances in effect on January 1, 2021 may continue collecting business licenses within their police jurisdiction at no more than half the rate charged within corporate limits.
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Requires annual reporting to the Department of Examiners of Public Accounts including accounting of revenues, services provided, and if applicable, police and fire department call response data and budget information.
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Municipalities failing to file required reports within 12 months of the deadline are prohibited from collecting further license revenue or other taxes and fees in the police jurisdiction outside corporate limits.
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Effective immediately upon passage and approval by the Governor.
Legislative Description
Relating to municipalities; to amend Section 11-51-91, Code of Alabama 1975, to further provide for the reporting of certain monies collected outside of their corporate limits and inside their police jurisdiction.
Municipalities, delayed the starting point for certain reporting by municipalities
Last Action
Introduced and Referred to Senate County and Municipal Government
5/3/2023