Occupational Tax - p12

1020755; 1020758; 1020763; 1020764; 1020768; 1020773

receipts. See McPheeter v. City of Auburn 288 Ala. at 289, 259 So. 2d at 837.

Second, § 40-12-4(b) addresses the type of tax related to business income that is deemed appropriate in the context of a tax "upon the privilege of engaging in any business or profession" so long as that tax is "levied uniformly, ' with one exception -- the tax may be measured by the number of employees of the business or the number of persons engaged in the pursuit of the profession. In plain English, § 40-12-4(b) says: "Don't tax anyone by gross receipts, and if you must tax a business or a profession, do so uniformly, but you can compute the tax on businesses or professions on a per capita basis." No reference is made in § 40-12-4(b) to trades or occupations. Employees are not engaged in the pursuit of a business or a profession in the context used in § 4 0-12-4 (b); the context plainly speaks to taxing only employers. An ordinance taxing only those employers who are individuals and all employees impermissibly attempts to circumvent the