Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-21-64 — Counties Not to Levy Privilege or 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.

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

Source: official text