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AL · constitutions

Ala. Const. § 49-10.00 (Mobile County)

Occupational Tax Prohibited

activein force · 2026-09-24 – presentas-observed

No incorporated municipality in Mobile county shall have power to levy, impose, or collect a privilege license tax upon or in respect of the employees of an employer which is measured by or based on income derived from wages, salaries, commissions, or bonuses, for personal services rendered, unless the levying thereof shall have been authorized before the enactment of such ordinance by a vote of the duly qualified electors of the city or town at an election held for such purpose, in the manner prescribed by the city or town council or commission.

Provenance

Source
alison.legislature.state.al.us
Retrieved
2026-09-24
Edition
2026-09-24
Content hash
10ebd38e95cd4ce6bb8b8c106add4ed75809975b31131d6ba5a663cc2dbe99a0
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