AL · constitutions
Ala. Const. § 40-10.00 (Lawrence County)
Occupational Tax Prohibited
No privilege or license tax on the gross receipts of any natural person derived from the conduct of a vocation, occupation, calling, or profession may be levied in Lawrence County.
Nothing in this amendment is intended to repeal or affect the current authority granted by local act to Lawrence County to impose business licenses or the current authority granted to municipalities to impose municipal business licenses, including those imposed pursuant to Sections 11–51–90, 11–51–91, 11–51–92, and 11–51–93, Code of Alabama 1975.
Provenance
- Source
- alison.legislature.state.al.us
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
19ab31684d11e0a6985956745295e9308caef23b18979e50f542a05f2a913f6a
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