The petition need not allege the amount due, but may seek an accounting of the respondent for the amount of privilege or business license tax or excise tax due the petitioner. The court may refer the matter to a master as in other cases.
It shall be the duty of the court to enter a judgment in favor of the petitioner for the amount of privilege or business license or excise tax found to be due, and it may also declare and enforce any lien therefor provided by the laws of Alabama.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.
Section 11-51-151 - Notice and Hearings; Granting of Injunctive Relief.
Section 11-51-152 - Accounting as to Tax Due and Entry of Judgment.
Section 11-51-153 - Dissolution of Injunction; Reinstatement of Injunction.
Section 11-51-154 - Bond to Dissolve Temporary Injunctive Relief - Execution; Security; Exception.
Section 11-51-157 - Appeal From Judgment of Circuit Court.
Section 11-51-159 - Enforcement of Lien Not to Constitute Waiver of Rights as to Respondent's Bond.