# Alabama SB174: Business taxes, requires annual reports from counties and municipalities, provides for causes of action, and revises the jurisdiction of the Alabama Tax Tribunal Alabama SB174, Business taxes, requires annual reports from counties and municipalities, provides for causes of action, and revises the jurisdiction of the Alabama Tax Tribunal, is a 2025 Regular Session Senate bill sponsored by Clyde Chambliss (Republican); status enacted, last action 2025-05-14 (Enacted) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/AL-SB174-2025rs - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alabama SB174 - State: Alabama - Session: 2025 Regular Session - Title: Business taxes, requires annual reports from counties and municipalities, provides for causes of action, and revises the jurisdiction of the Alabama Tax Tribunal - Status: enacted - Chamber: Senate - Introduced: 2025-02-18 - Last action: 2025-05-14, Enacted - Sponsor: Clyde Chambliss (Republican) - Cosponsors: 0 - Subjects: Taxation & Revenue - Touches household money: no - Roll calls: 5 (231 yes, 0 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Businesses gain protections against private tax collectors: benefit, low. 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… - Businesses gain state tax appeals access: benefit, low. 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… - Local business taxes get public reporting: mixed, low. 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 th… ## Sponsors and cosponsors - Sponsor: Clyde Chambliss (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-01 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 1153 | pass | 100 | 0 | | | 2025-04-08 | Senate | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 527 | pass | 33 | 0 | | | 2025-04-08 | Senate | Chambliss motion to Adopt - Adopted Roll Call 526 | pass | 33 | 0 | | | 2025-04-08 | Senate | Singleton motion to Adopt - Adopted Roll Call 525 | pass | 33 | 0 | | | 2025-04-08 | Senate | Third Reading in House of Origin | pass | 32 | 0 | | ## Actions (22) - 2025-05-14: Enacted (Senate) - 2025-05-06: Delivered to Governor (Senate) - 2025-05-06: Signature Requested (House) - 2025-05-01: Motion to Read a Third Time and Pass - Adopted Roll Call 1153 (House) - 2025-05-01: Ready to Enroll (Senate) - 2025-05-01: Enrolled (Senate) - 2025-04-17: Read for the Second Time and placed on the Calendar (House) - 2025-04-16: Reported Out of Committee Second House (House) - 2025-04-09: Engrossed (Senate) - 2025-04-09: Read for the first time and referred to the House Committee on Judiciary (House) - 2025-04-09: Pending Committee Action in Second House (House) - 2025-04-08: Third Reading in House of Origin (Senate) - 2025-04-08: County and Municipal Government 1st Amendment Offered (Senate) - 2025-04-08: Singleton motion to Adopt - Adopted Roll Call 525 (Senate) - 2025-04-08: Chambliss 1st Amendment Offered (Senate) - 2025-04-08: Chambliss motion to Adopt - Adopted Roll Call 526 (Senate) - 2025-04-08: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 527 (Senate) - 2025-02-25: County and Municipal Government 1st Amendment (Senate) - 2025-02-25: Reported Out of Committee House of Origin (Senate) - 2025-02-25: Read for the Second Time and placed on the Calendar (Senate) - 2025-02-18: Read for the first time and referred to the Senate Committee on County and Municipal Government (Senate) - 2025-02-18: Pending Committee Action in House of Origin (Senate) ## Bill text - As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB174-int.pdf) - Engrossed: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB174-eng.pdf) - Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB174-enr.pdf) ## Related bills - HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE Act credits and increase funding, and to extend the sunset date for deductions… (enacted) - SB331: Barbour County, compensation of the judge of probate further provided for (enacted) - SB102: Medicaid; providing presumptive eligibility to pregnant women (enacted) - HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cannabinoid products by Alcoholic Beverage Control Board imposed (enacted) - HB357: Tobacco products, heated tobacco product definition and tax provided for (enacted) - HB349: Russell County; sheriff, salary further provided (enacted) ## Sources - [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB174-int.pdf) - [Engrossed (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB174-eng.pdf) - [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB174-enr.pdf) ## Related - [HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE…](https://policyrisk.com/state-bill/AL-HB52-2025rs) - [SB331: Barbour County, compensation of the judge of probate further provided for](https://policyrisk.com/state-bill/AL-SB331-2025rs) - [SB102: Medicaid; providing presumptive eligibility to pregnant women](https://policyrisk.com/state-bill/AL-SB102-2025rs) - [HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cann…](https://policyrisk.com/state-bill/AL-HB445-2025rs) - [HB357: Tobacco products, heated tobacco product definition and tax provided for](https://policyrisk.com/state-bill/AL-HB357-2025rs) - [HB349: Russell County; sheriff, salary further provided](https://policyrisk.com/state-bill/AL-HB349-2025rs) - [Alabama bills](https://policyrisk.com/states/alabama/bills) - [Alabama state hub](https://policyrisk.com/states/alabama) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/AL-SB174-2025rs (as of 2026-10-19).