Alabama § 11-51-195 Applicability of Municipal Business License Reform Act of 2006

Alabama Statutes

§ 11-51-195 — Applicability of Municipal Business License Reform Act of 2006

Alabama § 11-51-195

JurisdictionAlabama

Title 11Counties and Municipal Corporations

Ch. 51Taxation

Art. 2License Taxes

Div. 5Rights and Responsibilities of Municipal Taxpayers

This text of Alabama § 11-51-195 (Applicability of Municipal Business License Reform Act of 2006) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 11-51-195 (2026).

Text

(a)Each municipality that levies a business license tax shall become subject to Act 2006-586 on or before January 1, 2008. Any municipality may elect by adoption of an ordinance to have Act 2006-586 apply to it and taxpayers doing business in the municipality on and after January 1, 2007.

(b)The failure of a municipality to comply with subsection (a) shall not prevent the municipality from levying or collecting its business license taxes, but Act 2006-586 shall nevertheless govern each municipality and supersede the provisions of any inconsistent ordinance, code, resolution, or policy of that municipality.

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(a) Each municipality that levies a business license tax shall become subject to Act 2006-586 on or before January 1, 2008. Any municipality may elect by adoption of an ordinance to have Act 2006-586 apply to it and taxpayers doing business in the municipality on and after January 1, 2007.
(b) The failure of a municipality to comply with subsection (a) shall not prevent the municipality from levying or collecting its business license taxes, but Act 2006-586 shall nevertheless govern each municipality and supersede the provisions of any inconsistent ordinance, code, resolution, or policy of that municipality.