Counties Not to Levy Privilege or License Taxes.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Public Utilities.
  5. License Taxes.
  6. Counties Not to Levy Privilege or License Taxes.

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Section 40-21-64

Counties not to levy privilege or license taxes.

No county shall levy a privilege or license tax on any business or occupation on which a privilege or license tax is levied by this article or on any telephone or telegraph utility business.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §188; Acts 1992, No. 92-623, p. 1466, §13.)


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