There Is a Newer Version
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the Code of Alabama
2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
Chapter 21 — PUBLIC UTILITIES.
Section 40-21-64 Counties not to levy privilege or license taxes.
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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