Occupational Tax - p13

1020755; 1020758; 1020763; 1020764; 1020768; 1020773

prohibitions in § 40-12-4(b) against imposing taxes on employees by lumping all employees together.


Even if § 40-12-4(b) dId not prohibit counties from levying occupational taxes, it is clear that the occupational tax levied by the Commission is not ‘levied uniformly” because it does not tax certain “person engaged in the pursuit of business - . - within the county.” Ala. Code 175, § 40-12- 4 (b).


6 No. 89, enacted at the Fourth Special Session of 1975 of the Legislature and effective November 13, 1975, provided that counties within a certain population bracket, which included Montgomery County, are "expressly prohibited from levying or collecting any additional occupational or gross proceeds tax, of whatever nature." (Emphasis added.) The reference in § 2 of Act No. 89 to "additional occupational tax or gross proceeds tax" cannot be used as authority for recognizing an occupational tax under § 40-12-4(b) for two reasons. First, § 1 of Act No. 89 provides that the Act is subject to any limitation of any general law of this State. The limitation against an occupational tax in § 40-12-4 (b) being a general law, cannot be overcome by Act No. 89. Second, the reference to "additional" is necessary to accommodate the prospect that the Act, applicable to counties within a specified population bracket, might have a field of operation in a county where an occupational tax might already or in the future exist by a local enabling act.