Alabama Statutes

§ 40-21-64 — Counties Not to Levy Privilege or License Taxes

Alabama·Title 40 Revenue and Taxation·Ch. 21 Public Utilities·Art. 2 License Taxes
No county shall levy a privilege or license tax on any business or occupation on which a privilege or license tax is levied by this article or on any telephone or telegraph utility business.

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Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §188; Acts 1992, No. 92-623, p. 1466, §13.)

Nearby Sections

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