Alabama § 11-51-223 Assessment and Collection of Privilege or License Tax, Etc., Authorized; Exception

Alabama Statutes

§ 11-51-223 — Assessment and Collection of Privilege or License Tax, Etc., Authorized; Exception

Alabama·Title 11 Counties and Municipal Corporations·Ch. 51 Taxation·Art. 4 Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities

No provision of this division shall prevent the governing body of the city from assessing and collecting a privilege or license tax or fee from every person, firm, company, or corporation engaged in, or carrying on, any business, profession, trade, vocation, or occupation on a parcel of land exempt from city real estate ad valorem taxes under this division, except that no occupational license fee may be assessed against, or collected from, persons who have been exempted from occupational license fees under Section 11-51-222, to the extent, and during the period of, the exemption.

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No provision of this division shall prevent the governing body of the city from assessing and collecting a privilege or license tax or fee from every person, firm, company, or corporation engaged in, or carrying on, any business, profession, trade, vocation, or occupation on a parcel of land exempt from city real estate ad valorem taxes under this division, except that no occupational license fee may be assessed against, or collected from, persons who have been exempted from occupational license fees under Section 11-51-222, to the extent, and during the period of, the exemption.

Alabama § 11-51-223 (Assessment and Collection of Privilege or License Tax, Etc., Authorized; Exception) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.