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·Title 11 Counties and Municipal Corporations·Ch. 51 Taxation·Art. 2 License Taxes·Div. 5 Rights and Responsibilities of Municipal Taxpayers

(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.

Alabama § 11-51-195 (Applicability of Municipal Business License Reform Act of 2006) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.