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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 12 - Licenses.
Article 1 - General Provisions.
Section 40-12-31 - Occupational taxes authorized.
Universal Citation: AL Code § 40-12-31 (2019)
Section 40-12-31Occupational taxes authorized.
No provision or provisions in this chapter shall prevent the Alabama Legislature from enacting, imposing, and establishing occupational taxes, which are to be paid to the county or otherwise, and are imposed on an individual's engaging in any occupation, business, or profession without any regard to whether he or she has a license to, or pays a license tax or fee in order to, carry on that occupation, business, or profession.
(Act 2001-383, p. 488, §1.)
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