Occupational Tax - p10

1020755; 1020758; 1020763; 1020764; 10207 1020773

anything in § 40-12-4 (b) that is inconsistent with the levy of an occupational tax supersedes any reference in § 40-12-4(a) that could be read as encompassing such a tax. Blacks Law Dictionary 585 (7th ed. 1999) , defines an excise tax:

" tax imposed on the manufacture, sale, or use of goods (such as cigarette tax) / or on an occupation or activity . .. . -- Also termed excise tax.

Black's Law Dictionary 1471, defines "occupation tax" as follows:

" excise tax imposed for the privilege of carrying on a business, trade, or profession ... Also termed occupational tax.

(Some emphasis in definitions added; some emphasis original.) The introductory language of § 4 0-12-4 (b) must be read to eliminate this construction of an "occupation tax" as an "excise tax" if the balance of § 40-12-4 (b) is inconsistent with the levy of an occupational tax.

Section 40-12-4(b) prohibits occupational taxes in two ways. First, § 40-12-4(b) begins with a prohibition of a tax measured by gross receipts except under circumstances not here relevant. When this statute was enacted, gross-receipts taxes were commonly understood to embrace an occupational tax. Estes v. Gadsden 266 Ala. 166,. 171-72, 94 So. 2d 748-49