Occupational Tax - p9 - WSFA.com Montgomery Alabama news.

Occupational Tax - p9

1020755; 1020758; 1020763; 1020764; 1020768; 1020773

payment of debt service on obligations issued therefor."

(Emphasis added.)

However, the Legislature’s grant in § 40-12-4(a) of taxing authority is expressly limited by § 4 0-12-4 (b)

‘(b) Notwithstanding anything to the contrary herein, said governing body shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which parallels, except for the rate of tax, that imposed by the state under this title. No such governing body shall levy any tax upon the privilege of engaging in any business or profession unless such tax is levied uniformly and at the same rate against every person engaged in the pursuit of any business or profession within the county; except, that any tax levied hereunder upon the privilege of engaging in any business or profession may be measured by the number of employees of such business or the number of persons engaged in the pursuit of such profession.”

B.

By beginning with the phrase, ‘ otwithstanding anything to the contrary herein,” § 40-12-4(b) expressly trumps any contrary language in § 40-12-4(a) because we interpret “herein” as referring to anything else in § 40-12-4. Hence,

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5 language that is now found in § 40-12-4(b) was added during the 1969 Regular Session of the Legislature, approximately four months after the enactment of what is now § 40-12-4 (a) at the First Extraordinary Session of 1969 of the Legislature.

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