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Alabama · Through Act 2026-611

Ala. Code § 11-51-222: Exemption from Occupational License Fees in Class 6 City.

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Where this section sits in the code
  1. Title 11 Counties and Municipal Corporations.
  2. Title 2 Provisions Applicable to Municipal Corporations Only.
  3. Chapter 51 Taxation.
  4. Article 4 Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities.

The governing body of any city which is subject to this division may, by the adoption of a resolution or an ordinance, exempt, from occupational license fees, in whole or in part, all persons employed upon certain designated parcels of land located within the city, for a period of not more than 15 years. The extent of the exemption and the period of the exemption shall be fixed in the resolution or ordinance.

Collected 2026-09-03T14:01:52Z. Source file · JSON

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