Alabama § 40-12-31 Occupational Taxes Authorized

Alabama Statutes

§ 40-12-31 — Occupational Taxes Authorized

Alabama § 40-12-31

Title 40Revenue and Taxation

Ch. 12Licenses

Art. 1General Provisions

This text of Alabama § 40-12-31 (Occupational Taxes Authorized) 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 § 40-12-31 (2026).

Text

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.

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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.