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.
Summary
Municipalities, business license tax, gross receipts for purpose of tax does not include excise taxes by federal, state, and local government.
Bill status
passed
3 of 5 stages cleared
Introduction
Apr 2023
Committee Review
May 2023
Senate Passage
May 2023
House Passage
Governor
Introduced Apr 5, 2023
Last action May 17, 2023
Floor votes · Senate May 2, 2023
How they voted
31–0
Passed · 3 other
Total votes 34
May 2, 2023
D
Democratic8
87% Yea
R
Republican26
92% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
14
Key actions
5
Committee
5
May 17, 2023
Lower · Passed
Reported Out of Committee in Second House
lower
May 17, 2023
Lower · Passed
Reported Favorably (County and Municipal Government)
lower
May 2, 2023
Committee
Referred to Committee (County and Municipal Government)
lower
May 2, 2023
Upper · Passed
Read a Third Time and Pass
upper
Apr 18, 2023
Upper · Passed
Reported Out of Committee in House of Origin
upper
Apr 18, 2023
Upper · Passed
Reported Favorably (County and Municipal Government)
upper
Apr 5, 2023
Introduced
Introduced and Referred (County and Municipal Government)
upper
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Gerald Allen
RRepublican
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