AL SB304

Municipalities may impose business licenses on general contractors, subcontractors, engineers, and land surveyors who work within municipal limits but lack a physical business location there, calculated as either a flat fee or based on gross receipts from work performed

"Physical business location" includes principal offices, branch offices, warehouses, or permanent fixed places of business, but excludes temporary job sites, job trailers, equipment, or materials stored temporarily for construction projects

Contractors and surveyors may exclude gross receipts already used to calculate business license fees paid in another municipality where they maintain a physical place of business

General contractors, subcontractors, engineers, and land surveyors are exempt from obtaining a business license if they qualify for a delivery license under Section 11-51-194 or are otherwise exempt under Section 11-51-194(c)

Effective date: October 1, 2026