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AL HB185
Bill
Status
2/15/2024
Primary Sponsor
Timothy Wadsworth
Click for details
AI Summary
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Municipalities barred from collecting license revenue and taxes/fees in their police jurisdiction outside corporate limits due to failure to submit annual reports under Section 11-51-91(c) may request to resume collection.
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Department of Examiners of Public Accounts must certify within 30 days of receiving a request accompanied by all previously missing annual reports that the municipality may resume collection.
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Department of Examiners of Public Accounts must notify both the municipality and Department of Revenue of the certification to resume collection.
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Municipalities cannot collect any license revenue or taxes/fees that were due during the period they were barred from collecting due to non-compliance with reporting requirements.
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Act becomes effective June 1, 2024.
Legislative Description
Municipalities, authorizes a municipality to resume collection of taxes in their police jurisdiction once in compliance with reporting requirements
Counties & Municipalities
Last Action
Re-referred to Committee in House of Origin to House Fiscal Responsibility
4/9/2024