GroundRules
Ala. Code § 11-51-195: Applicability of Municipal Business License Reform Act of 2006.
Where this section sits in the code
- Title 11 Counties and Municipal Corporations.
- Title 2 Provisions Applicable to Municipal Corporations Only.
- Chapter 51 Taxation.
- Article 2 License Taxes.
- Division 5 Rights and Responsibilities of Municipal Taxpayers.
(a) Each municipality that levies a business license tax shall become subject to Act 2006-586 on or before January 1, 2008. Any municipality may elect by adoption of an ordinance to have Act 2006-586 apply to it and taxpayers doing business in the municipality on and after January 1, 2007.
(b) The failure of a municipality to comply with subsection (a) shall not prevent the municipality from levying or collecting its business license taxes, but Act 2006-586 shall nevertheless govern each municipality and supersede the provisions of any inconsistent ordinance, code, resolution, or policy of that municipality.
Collected 2026-09-03T14:01:52Z. Source file · JSON