Occupational Tax - p20 - WSFA.com Montgomery Alabama news.

Occupational Tax - p20

1020755; 1020758; 1020763; 1020764; 1020768; 1020773

Section 40-12-31 provides:

“No provision or provisions in this chapter shall prevent the Alabama Legislature from enacting, imposing, and establishing occupational taxes, which are to be paid to the county or otherwise, and are imposed on an individual’s engaging in any occupation, business, or profession without any regard to whether he or she has a license to, or pays a license tax or fee in order to, carry on that occupation, business, or profession.”

In Ex parte Prudential Insurance Co. of America 721 So.

2d at 1138, this Court quoted Tuscaloosa County Commission v.

Deputy Sheriffs’ Association of Tuscaloosa County 589 So. 2d

687, 689 (Ala. 1991) , for the following proposition:

“‘Words used in [ statute must be given their natural, plain, ordina and commonly understood meaning, and where plain language is used a court is bound to interpret that language to mean exactly what it says. If the language of the statute is clear and unambiguous, then there is no room for judicial construction and the clearly expressed intent of the Legislature must be given effect.

In essence, the Board argues that § 40-12-31 implicitly

repeals the limitations found in § 40-12-4 (b) ; we disagree. See Cook v. Lloyd Noland Found., Inc. 825 So. 2d 83, 88 (Ala. 2001) (“‘The implied repeal of a statute by another statute is not favored by the courts and will be found only when the two statutes are so repugnant to, or in such conflict with, one another that it is obvious that the Legislature intended to

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