Occupational Tax - p19

1020755; 1020758; 1020763; 1020764; 1020768; 1020773

association, estate, trust, partnership, corporation, or other entity of any kind’ that receives compensation for engaging in any business or profession, the Commission cannot levy the occupational tax under § 40-12-4. See Ala. Code 1975, § 40-1- 1(8).

The trial court, in its judgment, ordered as follows:

(h) The [ 'Tax' can be and is levied uniformly and at the same rate against every person engaged in the pursuit of any business or profession within the County.

In doing so, the trial court erred to reversal, unless, as the Board contends, Ala. Code 1975, § 40-12-31, which the Legislature enacted in 2001,8 trumped the limitations upon the abilities of counties to impose franchise, excise, or privilege-license taxes. The trial court did not address § 40-12-31; however, this Court can affirm the judgment of a trial court for any reason, even for a reason not expressed by the trial court in its order. Southern Energy Homes, Inc. v. Gregor 777 So. 2d 79, 81 (Ala. 2000) ("this Court can affirm the ruling of a trial court for any valid reason, even one not presented to or considered by the trial court")


8 Act No. 2001-383, Ala. Acts 2001.