On or before March 1 of each year, each insurance company which did any business in any municipality in this state during any part of the preceding year shall, if a license or privilege tax is imposed by said municipality on such insurance company, furnish the mayor or a revenue official, of such municipality a statement in writing duly certified showing the full and true amount of gross premiums received during the preceding year as provided under this article and shall accompany such statement with the amount of license tax due according to Sections 11-51-120 and 11-51-121.
Failure to furnish such statement or to pay such sum shall subject the company and its agents to such penalties as the ordinance of such municipality may prescribe for doing business therein without a license.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Section 11-51-120 - Insurance Companies - Fire and Marine Insurance Companies.
Section 11-51-124 - Railroads.
Section 11-51-125 - Railway Sleeping Car Companies, Etc.
Section 11-51-126 - Express Companies.
Section 11-51-127 - Telegraph Companies.
Section 11-51-128 - Telephone Companies.
Section 11-51-129 - Street Railroads, Electric, Gas, and Waterworks Companies, Etc.
Section 11-51-131 - Savings and Loan Associations.
Section 11-51-132 - License Requirement or Tax on Certain Real Estate Companies Prohibited.