Levy and Collection of Privilege or License Tax From Persons, Firms, etc., Carrying on Business, etc., in Territory Exempt From Taxation Generally.

  1. Law
  2. Code of Alabama
  3. Counties and Municipal Corporations.
  4. Provisions Applicable to Municipal Corporations Only.
  5. Alteration of Corporate Limits.
  6. Annexation of Territory by Cities of 25,000 Inhabitants or More.
  7. Levy and Collection of Privilege or License Tax From Persons, Firms, etc., Carrying on Business, etc., in Territory Exempt From Taxation Generally.

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Section 11-42-82

Levy and collection of privilege or license tax from persons, firms, etc., carrying on business, etc., in territory exempt from taxation generally.

The council or governing body of the city shall have no authority or power to levy and collect a privilege or license tax on or from any person, firm, or corporation for carrying on any business, trade, or occupation in the territory exempt from city taxation under the provisions of this article, except as provided in this article.

(Code 1907, §1118; Code 1923, §1812; Code 1940, T. 37, §180.)


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