(a) Each municipality that levies a business license tax shall become subject to Act 2006-586 on or before January 1, 2008. Any municipality may elect by adoption of an ordinance to have Act 2006-586 apply to it and taxpayers doing business in the municipality on and after January 1, 2007.
(b) The failure of a municipality to comply with subsection (a) shall not prevent the municipality from levying or collecting its business license taxes, but Act 2006-586 shall nevertheless govern each municipality and supersede the provisions of any inconsistent ordinance, code, resolution, or policy of that 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.