Under existing law, the Alabama Tax Tribunal has jurisdiction over questions of law and fact arising under the tax laws of this state. This bill would expand the jurisdiction of the Alabama Tax Tribunal to include appeals of business license tax determinations made by counties or municipalities. This bill would require counties and municipalities to report certain information to the Department of Revenue concerning business license taxes collected by the county or municipality. This bill would also provide for a cause of action against any private entity that attempts to collect a business privilege tax or business license tax that the entity knows or should know is not lawfully due.

Statutes affected:
Introduced: 40-2B-2