Section 11-51-198
Authorization required for imposition of municipal occupational or license taxes.
(a) Except as provided in subsections (b) and (c), no municipality may impose an occupational or license tax on any natural person derived from the conduct of a vocation, occupation, calling, or profession within the municipality.
(b) The Legislature, by local law, may authorize a municipality to impose an occupational or license tax on any natural person derived from the conduct of a vocation, occupation, calling, or profession within the municipality.
(c) This section shall not affect or repeal an existing municipal occupational tax in effect prior to February 1, 2020.
(d) Nothing in this section is intended to affect or repeal the authority granted to a municipality to impose a municipal business license tax other than an occupational or license tax on any person engaging in an occupation in the municipality.
(Act 2020-14, §1.)