Consistent with Section 40-2A-7(a), taxpayers under this chapter shall keep and maintain an accurate and complete set of records, books, and other information sufficient to allow the municipality or its designee to determine the correct amount of any business license tax levied by the municipality, or other records or information as may be necessary for the proper administration of any matters under the jurisdiction of the municipality.
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.