{"data":{"id":"us-al/ala.-code-11-51-195","jurisdiction":"us-al","citation":"Ala. Code § 11-51-195","heading":"Applicability of Municipal Business License Reform Act of 2006.","body":"(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.\n(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.","path":["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."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-51-195","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"0af26cc61d521b09243da35bf7d9e01577b4c87f7af09576029131ad3e5d76b2","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-51-194","next":"us-al/ala.-code-11-51-196"},"notice":"GroundRules: Original legal text. Not legal advice."}