Bill > SB304

This bill amends Alabama law to allow municipalities to require a business license for general contractors, subcontractors, engineers, and land surveyors who perform work within their limits but do not have a physical business location there, defining "physical business location" as a permanent office or similar fixed place of business, not a temporary job site. The license fee can be a flat rate or based on gross receipts from work done in the municipality, with a provision to exclude receipts already taxed by another municipality where the business has a physical location. Importantly, this bill clarifies that such professionals are not required to obtain a license if they are eligible for or exempt from a "delivery license" under a different section of law, and the act will take effect on October 1, 2026.

Government Affairs

https://alison.legislature.state.al.us/bill-search