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AlabamaSB1742025 Regular SessionSenate

Business taxes, requires annual reports from counties and municipalities, provides for causes of action, and revises the jurisdiction of the Alabama Tax Tribunal

Sponsored By: Clyde Chambliss (Republican)

Enacted

Taxation & Revenue

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

Businesses gain protections against private tax collectors

Private auditors hired by Alabama counties or cities must include an official notice when writing businesses about license or privilege taxes. The notice must confirm their authority to collect taxes for that local government. Businesses can sue private collectors that skip the notice or knowingly try to collect taxes not legally owed. This right to sue does not extend to the local government, its officials, employees, or related public bodies.

Businesses gain state tax appeals access

Businesses can bring local business license and privilege tax disputes, including covered county and city license fees, to the Alabama Tax Tribunal. Beginning October 1, 2025, the Chief Judge prepares an annual budget. The Legislature funds Tribunal operations each year from the Revenue Department Administrative Fund, exclusively for Tribunal operations. The law also specifies a $425,000 transfer for the fiscal year beginning October 1, 2014, in four equal quarterly payments.

Local business taxes get public reporting

Alabama counties and cities charging business license or privilege taxes must report to the Department of Revenue annually by March 30. Reports list the previous fiscal year’s tax classifications and schedules, changes that year, and planned changes for the next year. The department must publish the reports. Local governments that miss the requirement must hold later receipts from these taxes in escrow until they comply.

Sponsors & Cosponsors

Sponsor

  • Clyde Chambliss

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 231 • No: 0

House vote • 5/1/2025

Motion to Read a Third Time and Pass - Adopted Roll Call 1153

Yes: 100 • No: 0

Senate vote • 4/8/2025

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 527

Yes: 33 • No: 0

Senate vote • 4/8/2025

Chambliss motion to Adopt - Adopted Roll Call 526

Yes: 33 • No: 0

Senate vote • 4/8/2025

Singleton motion to Adopt - Adopted Roll Call 525

Yes: 33 • No: 0

Senate vote • 4/8/2025

Third Reading in House of Origin

Yes: 32 • No: 0

Actions Timeline

  1. Enacted

    5/14/2025Senate

  2. Delivered to Governor

    5/6/2025Senate

  3. Signature Requested

    5/6/2025House

  4. Motion to Read a Third Time and Pass - Adopted Roll Call 1153

    5/1/2025House

  5. Ready to Enroll

    5/1/2025Senate

  6. Enrolled

    5/1/2025Senate

  7. Read for the Second Time and placed on the Calendar

    4/17/2025House

  8. Reported Out of Committee Second House

    4/16/2025House

  9. Engrossed

    4/9/2025Senate

  10. Read for the first time and referred to the House Committee on Judiciary

    4/9/2025House

  11. Pending Committee Action in Second House

    4/9/2025House

  12. Third Reading in House of Origin

    4/8/2025Senate

  13. County and Municipal Government 1st Amendment Offered

    4/8/2025Senate

  14. Singleton motion to Adopt - Adopted Roll Call 525

    4/8/2025Senate

  15. Chambliss 1st Amendment Offered

    4/8/2025Senate

  16. Chambliss motion to Adopt - Adopted Roll Call 526

    4/8/2025Senate

  17. Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 527

    4/8/2025Senate

  18. County and Municipal Government 1st Amendment

    2/25/2025Senate

  19. Reported Out of Committee House of Origin

    2/25/2025Senate

  20. Read for the Second Time and placed on the Calendar

    2/25/2025Senate

  21. Read for the first time and referred to the Senate Committee on County and Municipal Government

    2/18/2025Senate

  22. Pending Committee Action in House of Origin

    2/18/2025Senate

Bill Text

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