Code of Alabama |
Match Context and Document information |
URL: | http://alisondb.legislature.state.al.us/alison/CodeOfAlabama /1975/11-51-195.htm |
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Depth: | 0 singles |
Size: | 1,044 bytes |
Modified: | 2009-04-20 07:56:28 |
Categories: | -None- |
Title: | 11-51-195 |
Description: | -None- |
Keywords: | -None- |
Meta data: | -None- |
Body: | Section 11-51-195 Applicability of Municipal Business License Reform Act of 2006. (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. (Act 2006-586, p. 1548, ยง3.) |