§ 11-51-94 — License Designates Place of Business, Etc., and Authorizes Conduct Thereof Only at Place Designated; Change of Place of Business, Etc.; Uniformity of License Tax; Classification, Etc., of Licenses in Certain Cities

Alabama § 11-51-94

• Jurisdiction: Alabama
• Title 11: Counties and Municipal Corporations
• Ch. 51: Taxation
• Art. 2: License Taxes
• Div. 1: General Provisions

Text

Any person desiring to engage in any trade, business, profession, or occupation for which a license is or may be required shall designate the place at which such trade or business or occupation or profession is carried on, and the license to be issued under this division shall designate such place, and such license shall authorize the carrying on of such trade, business, occupation, or profession only at the place designated unless such person shall be granted permission by the council or other governing body to move his place of business, trade, occupation, or profession to another place in the city or town, and in that event such permission shall be endorsed by the clerk on such license.
The same license shall be charged and collected for all portions of the city or town. In cities of 100,000 or more population, according to the last federal census, the governing bodies may grade or classify licenses according to location of businesses or occupations engaged in. Nothing contained in this section shall authorize the increase of any license tax of such municipal corporation, which is now or may hereafter be fixed by statute.

Legislative History

(Code 1907, §1345; Acts 1915, No. 313, p. 336; Code 1923, §2168; Code 1940, T. 37, §755.)