Occupational Tax - p 15 - WSFA.com Montgomery Alabama news.

Occupational Tax - p 15

1020755; 1020758; 1020763; 1020764; 1020768; 1020773

We cannot identify any context within § 40-12-4(b) that would permit (much less reguire us to apply a different meaning to the term “person” than the one explicitly provided in § 40-1-1(8). The Eoard argues that the term “person” in § 40-12-4(b) should be read as excluding such entities as corporations because, it argues, in enacting other sections of Title 40 the Legislature appeared to recognize a distinction between the terms “person” and “corporation. See Ala. Code 1975, § 40-12-2(a) ( any person, firm, or corporation shall engage in or carry on any business or do any act for which a license by law is required .. . .“) ; Ala. Code 1975, § 40-12-9(a) (“It shall be unlawful for any person, firm, or corporation to engage in or carry on any business . ..“); Ala. Code 1975, § 40-12-13 (“Where any person, firm, or corporation is engaged in more than one business . .. . “) ; Ala. Code 1975, § 40-12-15(a) (“ privilege to transact business] shall not be exercised except by the person, firm, or corporation licensed . . . . “) ; Ala. Code 1975, § 40-12-18 (“Any person who acts as an agent for any person, firm, or corporation ... .1)

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