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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 12 - Licenses.
Article 1 - General Provisions.
Section 40-12-17 - Population of municipality as determining tax.
Universal Citation: AL Code § 40-12-17 (2019)
Section 40-12-17Population of municipality as determining tax.
Whenever this title fixes a license for a business or occupation which is located without the corporate limits of an incorporated municipality but within a fixed distance of such municipality and fixes the amount of the license by the population of such municipality, in the event there is more than one municipality within such distance of the location of such business, then the amount of the license shall be that which is provided for by the nearest municipality.
(Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 124, p. 82; Code 1940, T. 51, §842.)
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