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Division 1 - General Provisions.
Section 11-51-90 - Municipal Business Licenses; Branch Offices; Application. - (a) All municipalities shall have the following powers: (1) To...
Section 11-51-90.1 - Definitions. - As used in this article, the following terms shall have...
Section 11-51-90.2 - Purchase of Business License; Classification of Taxpayers; Vehicle Decals; Determination of Gross Receipts; Construction With Other Provisions. - (a) Every taxpayer required to purchase a business license under...
Section 11-51-90.3 - Limitation on Imposition of Business License Tax on Rental of Residential Real Estate. - (a) Notwithstanding anything in this chapter to the contrary, a...
Section 11-51-90.4 - Electronic Processing and Recordation of Business License Renewals. - (a) A municipality may develop and implement an electronic process...
Section 11-51-91 - Licenses for Business, etc., Conducted Outside Corporate Limits of Municipality. - (a) Any municipality with an ordinance in effect on January...
Section 11-51-92 - Licenses Based on a Flat Rate, Taken Out After July 1; Transfer of Licenses. - (a) In case the license of any business, trade, occupation,...
Section 11-51-93 - Violations; Penalties. - (a) It shall be unlawful for any person, taxpayer, or...
Section 11-51-94 - License Designates Place of Business, etc., and Authorizes Conduct Thereof Only at Place Designated; Change of Place of Business, etc.; Uniformity of License Tax; Classification, etc., of Licenses in Certain Cities. - Any person desiring to engage in any trade, business, profession,...
Section 11-51-95 - Taxpayer to Be Licensed for Each Applicable Line of Business. - (a) Any taxpayer engaged at one location in more than...
Section 11-51-96 - Lien for License Taxes. - On all property, both real and personal, used in any...
Section 11-51-97 - Licensing, etc., of Sales at Auctions, in Public Places or on Streets of Merchandise, Medicines, Etc. - Repealed by Act 98-271, p. 440, ยง3 effective July 1,...
Section 11-51-98 - License Tax on Vending and Weighing Machines - Authorized Generally. - The governing body of each city and town within the...
Section 11-51-100 - Regulation and Control of Vending Machines on Which Music Is Played. - The governing body of such city or town may regulate...
Section 11-51-101 - Licensing, etc., of Carts, Wagons, Carriages, Etc. - Any city or town shall have the power to regulate...
Section 11-51-102 - Licensing, etc., of Theatres, Parks, Shooting Galleries, etc.; Closing of Houses of Amusement or Places for Sale of Firearms, Etc. - Any city or town shall have the power to license,...
Section 11-51-103 - Revocation of Licenses of Houses of Public Entertainment or Places Where Firearms, etc., Kept for Sale. - The city or town council or other governing body shall...
Section 11-51-104 - Licensing and Taxation, etc., of Amusements, Athletic Games, and Use of Public Parks, Etc. - The council shall have power to license and tax, permit...
Section 11-51-105 - Municipalities Not to Charge Farmers for Sale, etc., of Farm Products. - It shall be unlawful for any municipality to charge the...
Division 2 - Schedules.
Section 11-51-120 - Insurance Companies - Fire and Marine Insurance Companies. - No license or privilege tax or other charge for the...
Section 11-51-121 - Insurance Companies - Insurance Companies Other Than Fire and Marine Insurance Companies. - (a) No license or privilege tax or other charge for...
Section 11-51-122 - Insurance Companies - Provision of Statement of Gross Premiums, etc., and Payment of License Tax; Effect of Failure to File Statement or Pay Tax. - On or before March 1 of each year, each insurance...
Section 11-51-123 - Insurance Companies - Company May Engage in Business in Municipality Upon Payment or Tender of Tax; Agents Not to Be Subject to Further Privilege or Occupational Taxes. - Upon the payment or tender of the amount named in...
Section 11-51-124 - Railroads. - (a) The maximum amount of privilege or license tax which...
Section 11-51-125 - Railway Sleeping Car Companies, Etc. - The maximum amount of privilege or license tax which the...
Section 11-51-126 - Express Companies. - (a) There may be levied and collected by the several...
Section 11-51-127 - Telegraph Companies. - (a) There may be levied and collected by the several...
Section 11-51-128 - Telephone Companies. - (a) The maximum amount of privilege or license tax which...
Section 11-51-129 - Street Railroads, Electric, Gas, and Waterworks Companies, Etc. - The maximum amount of privilege or license tax which the...
Section 11-51-130 - Banks. - (a) Municipalities may levy a license in proportion to the...
Section 11-51-131 - Savings and Loan Associations. - Municipalities may levy a license on savings and loan associations...
Section 11-51-132 - License Requirement or Tax on Certain Real Estate Companies Prohibited. - (a) As used in this section, the terms "company," "broker,"...
Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.
Section 11-51-150 - Petition for Injunction Against Taxpayer Upon Delinquency for Payment of License or Excise Tax. - Any municipality may file in the circuit court having jurisdiction...
Section 11-51-151 - Notice and Hearings; Granting of Injunctive Relief. - Upon the filing and presentation of a petition as authorized...
Section 11-51-152 - Accounting as to Tax Due and Entry of Judgment. - The petition need not allege the amount due, but may...
Section 11-51-153 - Dissolution of Injunction; Reinstatement of Injunction. - After judgment is entered against the respondent as provided by...
Section 11-51-154 - Bond to Dissolve Temporary Injunctive Relief - Execution; Security; Exception. - (a) When the court has granted a temporary restraining order...
Section 11-51-155 - Bond to Dissolve Temporary Injunctive Relief - Security Against Final Judgment and Costs. - The surety bond, if required by Section 11-51-154, shall stand...
Section 11-51-156 - Bond to Dissolve Temporary Injunctive Relief - Forfeiture of Bond and Issuance of Execution Thereon. - In the event no supersedeas bond is given on appeal...
Section 11-51-157 - Appeal From Judgment of Circuit Court. - The laws of Alabama governing appeals from money judgments entered...
Section 11-51-158 - Effect of Pending Action Upon Institution of Subsequent Action for Taxes Becoming Due After Institution of Prior Action. - The institution of one civil action under the provisions of...
Section 11-51-159 - Enforcement of Lien Not to Constitute Waiver of Rights as to Respondent's Bond. - If the court should declare a lien in favor of...
Section 11-51-160 - Equitable Attachment. - In addition to the remedies provided in this division, the...
Section 11-51-161 - Provisions of Division Cumulative. - The remedies provided in this division shall be cumulative and...
Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue.
Section 11-51-180 - Prerequisites for Collection by Department of Revenue; Exceptions; Applicability. - (a) The Department of Revenue shall, upon request by ordinance...
Section 11-51-181 - Time of Collection; Inspection of Reports by Municipal Governing Body. - Municipal taxes collected by the Department of Revenue shall be...
Section 11-51-182 - Preparation and Distribution of Reports, etc., Necessary for Collection of Taxes; Authority and Duties of Department Generally. - The Department of Revenue shall prepare and distribute reports, forms,...
Section 11-51-183 - Certification and Disposition of Taxes; Charge for Collection and Administration; Redistribution of Over-Charges; Warrant; Fees. - (a) The Commissioner of Revenue shall deposit into the State...
Section 11-51-184 - Employment of Special Counsel. - The Commissioner of Revenue may employ special counsel when necessary...
Section 11-51-185 - Request for Department to Collect Municipal Taxes; Effective Date; When Department to Perform Duties Under Division. - (a) Except where the Department of Revenue is already collecting...
Division 5 - Rights and Responsibilities of Municipal Taxpayers.
Section 11-51-186 - Taxpayer Rights; Responsibilities of Municipality; Abatement of Penalty. - (a) Rights of the taxpayer. (1) At or before the...
Section 11-51-187 - Examination. - A taxpayer that has purchased a business license required under...
Section 11-51-188 - Due Dates for Licenses; Discounts. - (a) Except as provided in subsections (b) and (c), each...
Section 11-51-189 - Abatements Authorized. - The governing body of a municipality may, in its discretion,...
Section 11-51-190 - Recordkeeping. - Consistent with Section 40-2A-7(a), taxpayers under this chapter shall keep...
Section 11-51-191 - Determination of Amounts Due; Preliminary and Final Assessments; Review; Appeal; Refund for Overpayment. - (a) If the taxing jurisdiction determines that the amount of...
Section 11-51-192 - Assessment for Interest for Delinquency. - (a) The governing body of any municipality may elect, by...
Section 11-51-193 - List of State Licensing Boards; Confirmation of Taxpayer Status Prior to Issuance of License; Categorization of Licenses. - (a) The Department of Revenue shall periodically, at least annually,...
Section 11-51-194 - Delivery License. - THIS SECTION WAS AMENDED BY ACT 2022-372 IN THE 2022...
Section 11-51-195 - Applicability of Municipal Business License Reform Act of 2006. - (a) Each municipality that levies a business license tax shall...
Section 11-51-196 - Disclosure of License Information. - (a) It shall be unlawful for any person to print,...