Occupational Taxes Authorized

Official textalison.legislature.state.al.us

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.

Last amended: Act 2001-383, p. 488, §1.

Source: view the official text

In this chapter (40 sections)

40-12-11 · Bonds of License Inspectors
40-12-12 · License to Designate Place of Business
40-12-13 · Engaging in Several Businesses
40-12-14 · Two or More Licenses on Same Business
40-12-15 · License Deemed a Personal Privilege; Transferability
40-12-16 · Sworn Statements of Amount of Capital, Value of Goods,…
40-12-17 · Population of Municipality as Determining Tax
40-12-18 · Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid…
40-12-19 · Duty of Department of Finance to Prepare Forms of Licenses
40-12-20 · License and Stub Must Correspond
40-12-21 · Records to Be Kept by Probate Judge
40-12-22 · Disposition of Moneys by Probate Judge
40-12-23 · Applications for Refunds; Additional License
40-12-24 · Department of Revenue to Certify Refund; State Comptroller…
40-12-25 · License for Part of Year
40-12-26 · Due and Delinquent Date; Term of License
40-12-27 · Each Day’s Violation a Separate Offense
40-12-28 · Disposition of Proceeds of Funds from Licenses Pertaining to…
40-12-29 · Additional Penalty for Failure to Comply with Articles 8 and…
40-12-30 · Rulemaking Authority; Identifying Information Required from…
40-12-31 · Occupational Taxes Authorized
40-12-40 · Who Must Procure State and County Licenses
40-12-41 · Abstract Companies, Etc
40-12-42 · Acetylene Gas and Carbide Manufacturers
40-12-43 · Actuaries, Auditors, and Public Accountants
40-12-43.1 · Added Fee for Private Examining or Collecting Firms
40-12-44 · Adding Machines, Calculating Machines, Comptometers, Etc
40-12-45 · Advertising
40-12-46 · Air-Conditioning Plants and Equipment
40-12-47 · Amusement Parks
40-12-48 · Architects
40-12-49 · Attorneys
40-12-50 · Auctioneers
40-12-51 · Automobile Dealers
40-12-53 · Automobile Accessory Dealers
40-12-54 · Automobile Garages and Shops
40-12-55 · Automobile Storage Garages
40-12-56 · Automobile Storage Other Than in Garages
40-12-57 · Automobile Tire Retreading Shops
40-12-58 · Barbers

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