AL SB38

Amends Section 11-51-90.1 of the Alabama Code to modify the definition of "gross receipts" for municipal business license tax purposes.

Allows businesses paying municipal business licenses based on gross receipts to exclude any excise taxes imposed by federal, state, and local governments from their gross receipts calculation.

Clarifies that gross receipts shall not include excise taxes imposed by any government entity, whether called an excise tax or license fee, joining other already-excluded taxes collected on behalf of taxing jurisdictions.

Becomes effective October 1, 2024.