It is the intent of the Legislature by the passage of Acts 1988, No. 88-336, to clarify existing provisions of law respecting the use of the proceeds from the taxes authorized to be levied in the aforesaid Section 40-12-4. To that end, the amendment of said Section 40-12-4 effected by Section 1 of Acts 1988, No. 88-336, shall be deemed declarative of existing law and shall therefore have both a prospective and a retroactive or retrospective operation. Without limiting the generality of the foregoing, the proceeds from any taxes heretofore levied pursuant to the provisions of said Section 40-12-4 may be used for any purpose specified in said section, as amended hereby.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 1 - General Provisions.
Section 40-12-1 - Change of Place of Business.
Section 40-12-2 - Issuance; Form of License; Levy of County Tax; Actions for Recovery of Tax.
Section 40-12-3 - Collection and Distribution Where Both State and County License Tax Levied.
Section 40-12-4 - County License Tax for School Purposes - Authority to Levy.
Section 40-12-5 - County License Tax for School Purposes - Collection and Enforcement.
Section 40-12-8 - False Affidavits or Certificates.
Section 40-12-11 - Bonds of License Inspectors.
Section 40-12-12 - License to Designate Place of Business.
Section 40-12-13 - Engaging in Several Businesses.
Section 40-12-14 - Two or More Licenses on Same Business.
Section 40-12-15 - License Deemed a Personal Privilege; Transferability.
Section 40-12-16 - Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc.
Section 40-12-17 - Population of Municipality as Determining Tax.
Section 40-12-18 - Penalty on Agents of Persons, Firms, etc., Who Have Not Paid Tax.
Section 40-12-19 - Duty of Department of Finance to Prepare Forms of Licenses.
Section 40-12-20 - License and Stub Must Correspond.
Section 40-12-21 - Records to Be Kept by Probate Judge.
Section 40-12-22 - Disposition of Moneys by Probate Judge.
Section 40-12-23 - Applications for Refunds; Additional License.
Section 40-12-25 - License for Part of Year.
Section 40-12-26 - Due and Delinquent Date; Term of License.
Section 40-12-27 - Each Day's Violation a Separate Offense.
Section 40-12-29 - Additional Penalty for Failure to Comply With Articles 8 and 9 of This Chapter.
Section 40-12-30 - Rulemaking Authority; Identifying Information Required From Applicants.