Alabama 2023 Regular Session Status: In Committee 1 R cosponsors

HB 466 — Relating to municipalities; to amend Section 11-51-90.1, Code of Alabama 1975, relating to the municipal business license tax; to specify that the definition of gross receipts does not include any excise tax imposed by the federal, state, and local governments.

Last action — Read First Time in House of Origin

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Municipalities, business license tax, gross receipts for purpose of tax does not include excise taxes by federal, state, and local government.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill allows businesses required to obtain a municipal business license based on gross receipts to deduct certain excise taxes from their gross receipts.

  • Section 11-51-90.1

    As used in this article, the following terms shall have → As used in this article, the following terms shall have

    The introduction of the section remains unchanged but sets up the context for the definitions that follow.

  • Section 11-51-90.1

    Gross receipts shall not include any of the following taxes collected by the business on behalf of any taxing jurisdiction or the federal government: All taxes which → Gross receipts shall not include any of the following taxes collected by the business on behalf of any taxing jurisdiction or the federal government: All taxes which

    Maintains the provision concerning what constitutes gross receipts, establishing clarity on excluded taxes.

  • Section 11-51-90.1

    or any excise tax imposed by the federal or state government or any local government whether called an excise tax or license fee; or reimbursements to professional employer organizations of federal, state, or local payroll taxes or unemployment insurance contributions; but no other deductions or exclusions from gross receipts → or any excise tax imposed by the federal, state, and local governments; or reimbursements to professional employer organizations of federal, state, or local payroll taxes or unemployment insurance contributions; but no other deductions or exclusions from gross receipts

    Clarifies that all excise taxes from various levels of government can be deducted from gross receipts.

Action History

  1. Introduced and Referred

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 139 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (139)

139 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
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Frequently asked questions

What does HB 466 do?
Municipalities, business license tax, gross receipts for purpose of tax does not include excise taxes by federal, state, and local government.
Who sponsors HB 466?
HB 466 is sponsored by Chris Blackshear (R).
What is the current status of HB 466?
This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 466?
Track HB 466 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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