The governing body of a municipality may, in its discretion, grant an abatement to any taxpayer of all or a portion of the applicable business license tax otherwise due for up to three license years if the taxpayer substantially complies with the criteria for abatement of sales or use taxes under the Tax Incentive Reform Act of 1992, found at Section 40-9B-1, et seq., following a public hearing on same.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Division 5 - Rights and Responsibilities of Municipal Taxpayers.
Section 11-51-186 - Taxpayer Rights; Responsibilities of Municipality; Abatement of Penalty.
Section 11-51-187 - Examination.
Section 11-51-188 - Due Dates for Licenses; Discounts.
Section 11-51-189 - Abatements Authorized.
Section 11-51-190 - Recordkeeping.
Section 11-51-192 - Assessment for Interest for Delinquency.
Section 11-51-194 - Delivery License.
Section 11-51-195 - Applicability of Municipal Business License Reform Act of 2006.