Code of Alabama
Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities.
Section 11-51-223 - Assessment and Collection of Privilege or License Tax, etc., Authorized; Exception.

No provision of this division shall prevent the governing body of the city from assessing and collecting a privilege or license tax or fee from every person, firm, company, or corporation engaged in, or carrying on, any business, profession, trade, vocation, or occupation on a parcel of land exempt from city real estate ad valorem taxes under this division, except that no occupational license fee may be assessed against, or collected from, persons who have been exempted from occupational license fees under Section 11-51-222, to the extent, and during the period of, the exemption.

Structure Code of Alabama