Municipalities; business license for certain businesses in the building trade provided for
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Progress
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- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill creates a system for municipalities in Alabama to impose business licenses on certain building trade businesses. Specifically, it allows cities to charge licenses to certified heating and air conditioning contractors, certified refrigeration contractors, concrete providers, duct air tightness testing contractors, electrical contractors, general contractors, journeyman electricians, master gas fitters, master plumbers, onsite wastewater licensees, residential home builders, and subcontractors. The bill outlines how license fees will be calculated, considering whether the business has a physical location within the municipality and how gross receipts are attributed to the location where work is performed.
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