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Alabama · Through Act 2026-611

Ala. Code § 40-21-64: Counties Not to Levy Privilege or License Taxes.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 21 Public Utilities.
  3. Article 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.

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

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