Occupational Tax - p8

1020755; 1020758; 1020763; 1020764; l0207 1020773

It is well established that “Alabama counties are creatures of statute and thus can exercise only that authority conferred on [ by [ Legislature] . 1 Dillard

v. Baldwin County Comm’n 833 So. 2d 11, 16 (Ala. 2002) (quoting Jefferson County v. Johnson 333 So. 2d 143, 145 (Ala. 1976)) . This principle is true with regard to all county powers, including the power of taxation. Liqhtwave Techs., LLC v. Escambia County 804 So. 2d 176, 180 (Ala. 2001). By enacting Ala. Code 1975, § 40-12-4(a), the Legislature authorized counties to impose certain taxes for school purposes

n (a) In order to provide funds for public school purposes, the governing body of each of the several counties in this state is hereby authorized by ordinance to levy and provide for the assessment and collection of franchise, excise and privilege license taxes with respect to privileges or receipts from privileges exercised in such county, which shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in such county. . . . All the proceeds from any tax levied pursuant to this section less the cost of collection thereof shall be used exclusively for public school purposes, including specifically and without limitation capital improvements and the


4 is undisputed that the funds generated by the occupational tax are to be used solely for public-school purposes.