Occupational Tax - p 21 - WSFA.com Montgomery Alabama news.

Occupational Tax - p 21

1020755; 1020758; 1020763; 1020764; 1020768; 1020773

repeal the first statute.’ (quoting Anniston Uroloqic Assocs. , P.C. v. Kline 689 So. 2d 54, 59 (Ala. 1997)))

Section 40-12-31 speaks to the power of the Alabama Legisiature, not the power of counties. The plain, ordinary, and commonly understood meaning of the words of § 40-12-31 does not empower a county to enact an occupational tax, nor does it in any way remove the requirement of uniformity in § 40-12-4 (b)

IV. Conclusion

We hold that the taxpayers have met their burden to ‘clearly show [ invalidity” of the ordinance. Richards 805 So. 2d at 706. Therefore, we reverse the judgment of the trial court to the extent that it holds that the levy and collection of the occupational tax the ordinance purports to impose is legal and valid and complies with the laws of the State of Alabama.

1020755          --         REVERSED AND REMANDED.

1020758 -- APPEAL DISMISSED AS MOOT.

1020763 -- REVERSED AND REMANDED.

1020764 -- REVERSED AND REMANDED.

1020768 -- REVERSED AND REMANDED.

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