Alabama SB304 allows municipalities to impose a business license on certain professionals in the building trade.

Alabama SB304 provides that a municipality may impose a business license on a general contractor, subcontractor, engineer, or land surveyor who performs work within the municipality but does not maintain a physical business location within the municipality. The license amount is calculated based on a flat fee or gross receipts from work performed within the municipality. The bill also allows for the exclusion of gross receipts used to calculate a business license in another municipality if the professional maintains a physical place of business there.

Alabama SB304 allows municipalities to impose a business license on certain professionals in the building trade.

Alabama SB304 provides that a municipality may impose a business license on a general contractor, subcontractor, engineer, or land surveyor who performs work within the municipality but does not maintain a physical business location within the municipality. The license amount is calculated based on a flat fee or gross receipts from work performed within the municipality. The bill also allows for the exclusion of gross receipts used to calculate a business license in another municipality if the professional maintains a physical place of business there.