On all property, both real and personal, used in any exhibition, trade, business, vocation, occupation, or profession for which a license is or may be required, municipal corporations shall have a lien for such license, which lien shall attach as of the date the license is due and shall be superior to all other liens, except the lien of the state, county, and municipal corporations for taxes and the lien of the state and county for licenses. Such lien may be enforced by attachment.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Division 1 - General Provisions.
Section 11-51-90 - Municipal Business Licenses; Branch Offices; Application.
Section 11-51-90.1 - Definitions.
Section 11-51-90.4 - Electronic Processing and Recordation of Business License Renewals.
Section 11-51-91 - Licenses for Business, etc., Conducted Outside Corporate Limits of Municipality.
Section 11-51-92 - Licenses Based on a Flat Rate, Taken Out After July 1; Transfer of Licenses.
Section 11-51-93 - Violations; Penalties.
Section 11-51-95 - Taxpayer to Be Licensed for Each Applicable Line of Business.
Section 11-51-96 - Lien for License Taxes.
Section 11-51-98 - License Tax on Vending and Weighing Machines - Authorized Generally.
Section 11-51-100 - Regulation and Control of Vending Machines on Which Music Is Played.
Section 11-51-101 - Licensing, etc., of Carts, Wagons, Carriages, Etc.
Section 11-51-105 - Municipalities Not to Charge Farmers for Sale, etc., of Farm Products.