Occupational Tax - p23

1020755; 1020758; 1020763; 1020764; 1020768; 1020773

JOHNSTONE, Justice (concurring specially)

I concur in the scholarly main opinion. I add my own observations about two other grave defects in the Montgomery County tax ordinance now before us.

First, the ordinance exceeds the authority granted the county by § 40-12-4 Ala. Code 1975, to levy Thaxes with respect to privileges or receipts from privileges.' The ordinance purports to impose the tax "upon any Employee

who engages in any Trade, Occupation or Profession," even though most nonprofessional employees in the county are not exercising any privilege as recognized by law and are not earning receipts from a privilege as recognized by law. To the extent that the ordinance purports to tax these employees, it is illegal. This illegality invalidates the entire ordinance notwithstanding the severability clause of the ordinance inasmuch as the goal of taxing these nonprofessional employees is central to the whole ordinance.

" whole statute will be stricken if the valid and invalid parts are so connected and interdependent in subject-matter, meaning, and purpose that it cannot be presumed that the Legislature would have passed the one without the other, or where the striking of the invalid would cause results not contemplated or intended by the lawmakers, or where that invalid is the