reglab/statecodes huggingface dataset:
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-103 - Revocation of Licenses of Houses of Public Entertainment or Places Where Firearms, etc., Kept for Sale.

Section 11-51-103
Revocation of licenses of houses of public entertainment or places where firearms, etc., kept for sale.
The city or town council or other governing body shall have the right and power to revoke and cancel any and all licenses issued to any house of public entertainment or house or place where firearms or other deadly weapons are kept for sale when, in their judgment, the public safety, peace, good order, or decency may require it and when the owner thereof or person operating the same shall have been convicted of any violation of the city or town ordinances regulating such business.
(Code 1907, §1342; Code 1923, §2165; Code 1940, T. 37, §752.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-104 - Licensing and Taxation, etc., of Amusements, Athletic Games, and Use of Public Parks, Etc.

Section 11-51-104
Licensing and taxation, etc., of amusements, athletic games, and use of public parks, etc.
The council shall have power to license and tax, permit and regulate and restrain or prohibit all kinds of amusements and all athletic games and the use of public parks and places of resort within the corporate limits and within the police jurisdiction of the several cities or towns and shall prescribe the places and the manner and method of regulating and conducting all such amusements and games and fix the time when all or any of the places referred to may be opened or shall be closed, not inconsistent with the laws of the state.
(Code 1907, §1347; Code 1923, §2170; Code 1940, T. 37, §757.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-105 - Municipalities Not to Charge Farmers for Sale, etc., of Farm Products.

Section 11-51-105
Municipalities not to charge farmers for sale, etc., of farm products.
It shall be unlawful for any municipality to charge the farmers or others engaged in the production of farm products of whatever nature any license or fee for the sale or other disposition of said articles produced by them at any place.
(Acts 1915, No. 735, p. 846; Code 1923, §2171; Code 1940, T. 37, §758.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-120 - Insurance Companies - Fire and Marine Insurance Companies.

Section 11-51-120
Insurance companies - Fire and marine insurance companies.
No license or privilege tax or other charge for the privilege of doing business shall be imposed by any municipal corporation upon any fire or marine insurance company doing business in such municipality except upon a percentage of each $100.00 of gross premiums, less return premiums, on policies issued during the preceding year on property located in such municipality. Such percentage shall not exceed four percent on each $100.00 or major fraction thereof of such gross premiums, and no credit or deduction of any kind shall be allowed or made on account of the cost of reinsurance by such company in a company not authorized to do business in this state.
Any municipality may charge a flat minimum license at the beginning of each year for new companies doing business therein on which there shall be an adjustment at the expiration of such year upon such percentage as may be fixed by said municipality, but such percentage shall not exceed four percent of the gross premiums, less return premiums, collected by such companies on policies issued during the preceding year in such municipality.
(Acts 1935, No. 194, p. 256; Code 1940, T. 37, §739.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-122 - Insurance Companies - Provision of Statement of Gross Premiums, etc., and Payment of License Tax; Effect of Failure to File Statement or Pay Tax.

Section 11-51-122
Insurance companies - Provision of statement of gross premiums, etc., and payment of license tax; effect of failure to file statement or pay tax.
On or before March 1 of each year, each insurance company which did any business in any municipality in this state during any part of the preceding year shall, if a license or privilege tax is imposed by said municipality on such insurance company, furnish the mayor or a revenue official, of such municipality a statement in writing duly certified showing the full and true amount of gross premiums received during the preceding year as provided under this article and shall accompany such statement with the amount of license tax due according to Sections 11-51-120 and 11-51-121.
Failure to furnish such statement or to pay such sum shall subject the company and its agents to such penalties as the ordinance of such municipality may prescribe for doing business therein without a license.
(Acts 1935, No. 194, p. 256; Code 1940, T. 37, §738; Act 2006-586, p. 1548, §2.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-123 - Insurance Companies - Company May Engage in Business in Municipality Upon Payment or Tender of Tax; Agents Not to Be Subject to Further Privilege or Occupational Taxes.

Section 11-51-123
Insurance companies - Company may engage in business in municipality upon payment or tender of tax; agents not to be subject to further privilege or occupational taxes.
Upon the payment or tender of the amount named in such ordinance of any city or town, any such insurance company which is authorized to do business in this state shall be permitted to do business in said city or town through its agents, who shall not be subject to or required to pay further privilege or occupational tax for representing such company or soliciting business for it.
(Acts 1935, No. 194, p. 256; Code 1940, T. 37, §737.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-124 - Railroads.

Section 11-51-124
Railroads.
(a) The maximum amount of privilege or license tax which the several municipalities within this state may annually assess and collect of persons operating railroads in this state as common carriers for the privilege of doing intrastate business within the limits of such municipalities, whether such companies are incorporated under the laws of this state or any other state or whether incorporated at all or not, is hereby prescribed and fixed as follows:
(1) In municipalities of not more than 250 inhabitants, $10.00;
(2) In municipalities having a population of more than 250 and not exceeding 500, $15.00;
(3) In municipalities having a population of more than 500 and not exceeding 750, $20.00;
(4) In municipalities having a population of more than 750 and not exceeding 1,000, $25.00;
(5) In municipalities having a population of more than 1,000 and not exceeding 5,000, $25.00 for the first 1,000 inhabitants and $25.00 for each additional 1,000 inhabitants or a majority fraction thereof;
(6) In municipalities having a population of more than 5,000 and not exceeding 10,000, $25.00 for the first 1,000 inhabitants and $30.00 for each additional 1,000 or majority fraction thereof; and
(7) In municipalities having a population of more than 10,000, $25.00 for the first 1,000 inhabitants and $35.00 for each additional 1,000 inhabitants or majority fraction thereof; provided, however, that in no case shall any municipality assess or collect such a privilege or license tax exceeding $2,000.00.
(b) In arriving at the amount of privilege or license tax which may be assessed and collected under the provisions of subsection (a) of this section, the population of the several cities and towns shall be computed and based upon the federal census next preceding the year for which such license tax is assessed from year to year; provided, that if a municipality should be incorporated subsequent to any federal census, the population shown in the charter of incorporation shall determine the amount of the license due until the next federal census shall find and declare such population.
(Acts 1935, No. 194, p. 256; Code 1940, T. 37, §740.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-125 - Railway Sleeping Car Companies, Etc.

Section 11-51-125
Railway sleeping car companies, etc.
The maximum amount of privilege or license tax which the several municipalities within this state may annually assess and collect of persons, firms, or corporations engaged in the business of operating cars for the transportation, accommodation, comfort, convenience, or safety of passengers on or over any railway line or lines in whole or in part within this state, whether such cars are termed sleeping, palace, parlor, chair, dining, or buffet cars or by some other name, for the privilege of doing intrastate business within the limits of such municipalities, whether such companies are incorporated under the laws of this or any other state or whether incorporated at all or not, is fixed at $10.00 for each and every municipality.
(Acts 1919, No. 329, p. 429; Code 1923, §2159; Code 1940, T. 37, §742.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-126 - Express Companies.

Section 11-51-126
Express companies.
(a) There may be levied and collected by the several towns and cities of the state from any express company or companies for the privileges of doing business within the municipal limits a privilege or license tax to be computed and based on the population of said cities or towns as fixed by the last federal census as follows:
(1) In municipalities having a population of 500 people or less, $2.50 per annum;
(2) In municipalities having a population of over 500 people and not exceeding 1,000, $15.00 per annum;
(3) In municipalities having a population of over 1,000 and not exceeding 2,000, $25.00 per annum;
(4) In municipalities having a population of over 2,000 and not exceeding 3,000, $35.00 per annum;
(5) In municipalities having a population of over 3,000 and not exceeding 4,000, $45.00 per annum;
(6) In municipalities having a population of over 4,000 and not exceeding 5,000, $75.00 per annum;
(7) In municipalities having a population of over 5,000 and not exceeding 10,000, $125.00 per annum;
(8) In municipalities having a population of over 10,000 and not exceeding 15,000, $175.00 per annum;
(9) In municipalities having a population of over 15,000 and not exceeding 20,000, $200.00 per annum;
(10) In municipalities having a population of over 20,000 and not exceeding 25,000, $250.00 per annum;
(11) In municipalities having a population of over 25,000 and not exceeding 30,000 inhabitants, $300.00 per annum; and
(12) In municipalities having a population of over 30,000, $500.00 per annum.
(b) The license or privilege taxes provided in subsection (a) of this section shall be paid to the several towns and cities according to population as stated and shall be in lieu of all other license or privilege taxes required of said express companies by any municipal authority thereof; provided, that if a municipality should be incorporated subsequent to any federal census, the population shown in the charter of incorporation shall determine the amount of the license due until the next federal census shall find and declare such population.
(c) This section shall not apply to bus lines which pay a license and mileage tax under Article 3 of Chapter 3 of Title 48 and which carry express as a regular part of their business of hauling passengers.
(Acts 1935, No. 194, p. 256; Acts 1935, No. 432, p. 910; Code 1940, T. 37, §741.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-127 - Telegraph Companies.

Section 11-51-127
Telegraph companies.
(a) There may be levied and collected by the several towns and cities in the state from any telegraph company or companies for the privilege of doing intrastate business within the municipal limits a privilege or license tax to be computed and based on the population of such cities or towns as fixed by the last federal census:
(1) In municipalities having a population of 1,000 people or less, $7.50 per annum;
(2) In municipalities having a population of over 1,000 and not exceeding 5,000, $37.50 per annum;
(3) In municipalities having a population of over 5,000 and not exceeding 10,000, $75.00 per annum;
(4) In municipalities having a population of over 10,000 and not exceeding 25,000, $150.00 per annum;
(5) In municipalities having a population of over 25,000 and not exceeding 50,000, $375.00 per annum; and
(6) In municipalities having a population exceeding 50,000, $750.00 per annum.
(b) The license or privilege taxes provided for in subsection (a) of this section, which shall be paid to the several towns and cities according to population as stated, shall be in lieu of all other license or privilege taxes required of said telegraph companies by any municipal authority thereof.
(Acts 1935, No. 194, p. 256; Code 1940, T. 37, §743; Acts 1947, No. 355, p. 238, §1.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-129 - Street Railroads, Electric, Gas, and Waterworks Companies, Etc.

Section 11-51-129
Street railroads, electric, gas, and waterworks companies, etc.
The maximum amount of privilege or license tax which the several municipalities within the state may annually assess and collect of persons operating electric or hydroelectric street railroads, electric light and power companies, gas companies, waterworks companies, pipe line companies for transporting or carrying gas, oil, gasoline, water or other commodities, gas distributing companies, whether by means of pipe lines or by tanks, drums, tubes, cylinders, or otherwise, heating companies or other public utilities, incorporated under the laws of this state or any other state or whether incorporated at all or not, except telephone and telegraph companies, railroad and sleeping car companies and express companies which are otherwise licensed shall not exceed three percent of the gross receipts of the business done by the utility in the municipality during the preceding year; and, for the first year's business when an existing utility is taken over, the amount of the license shall be computed on the basis of the gross receipts of the prior operators plus the gross receipts of the new owners; provided, that this section shall not affect any existing contract between any municipality and any public utility operating therein, except those provisions of contracts which relate to the amount or basis of the license tax imposed by such municipality on such utility.
(Code 1923, §2162; Acts 1935, No. 194, p. 256; Code 1940, T. 37, §745; Acts 1947, No. 355, p. 238, §3; Acts 1949, No. 613, p. 945.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-130 - Banks.

Section 11-51-130
Banks.
(a) Municipalities may levy a license in proportion to the capital, surplus and undivided profits of the bank, but not more than the following amounts, to wit:
(1) Where the capital, surplus, and undivided profits are $50,000.00 or less, $10.00;
(2) Where the capital, surplus, and undivided profits are more than $50,000.00 and not over $100,000.00, $20.00;
(3) Where the capital, surplus, and undivided profits are more than $100,000.00 and not over $150,000.00, $30.00;
(4) Where the capital, surplus, and undivided profits are more than $150,000.00 and not over $200,000.00, $40.00;
(5) Where the capital, surplus, and undivided profits are more than $200,000.00 and not over $250,000.00, $50.00;
(6) Where the capital, surplus, and undivided profits are more than $250,000.00 and not over $300,000.00, $60.00;
(7) Where the capital, surplus, and undivided profits are more than $300,000.00 and not over $350,000.00, $70.00;
(8) Where the capital, surplus, and undivided profits are more than $350,000.00 and not over $400,000.00, $80.00;
(9) Where the capital, surplus, and undivided profits are more than $400,000.00 and not over $450,000.00, $90.00;
(10) Where the capital, surplus, and undivided profits are more than $450,000.00 and not over $500,000.00, $100.00;
(11) Where the capital, surplus, and undivided profits are more than $500,000.00 and not over $600,000.00, $110.00;
(12) Where the capital, surplus, and undivided profits are in excess of $600,000.00, $125.00; and
(13) On each branch bank, not more than $10.00.
(b) The term "undivided profits" as used in subsection (a) of this section shall be construed to mean the undivided profits as shown by the books of the bank, and all payments shall be based on the report made by the banks to the Superintendent of Banks next preceding January 1.
(Acts 1911, No. 84, p. 50; Acts 1921, Ex. Sess., No. 18, p. 17; Code 1923, §6287; Code 1940, T. 37, §747.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-131 - Savings and Loan Associations.

Section 11-51-131
Savings and loan associations.
Municipalities may levy a license on savings and loan associations in proportion to the amount paid in on nonwithdrawable shares, reserves, and undivided profits of the association upon the same schedule as is provided for banks and none other.
(Acts 1931, No. 159, p. 218; Code 1940, T. 37, §748.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-132 - License Requirement or Tax on Certain Real Estate Companies Prohibited.

Section 11-51-132
License requirement or tax on certain real estate companies prohibited.
(a) As used in this section, the terms "company," "broker," "salesperson," and "place of business" have the same definitions as in Section 34-27-2.
(b) A municipality may only levy or collect a business privilege tax from or require the licensing of a real estate company that has been licensed pursuant to this chapter if the real estate company's place of business is located within the municipality.
(c) No municipality may levy any business privilege tax from or require the licensing of a real estate salesperson or broker separate from the privilege tax or license levied upon the company of the salesperson or broker, except that salespersons or brokers who form a legally constituted business organization pursuant to subdivision (11) of subsection (a) of Section 34-27-36 may be subject to such business privilege tax or license.
(Act 2007-364, p. 714, §1; §34-27-30.1; amended and renumbered by Act 2008-141, p. 214, §3.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-150 - Petition for Injunction Against Taxpayer Upon Delinquency for Payment of License or Excise Tax.

Section 11-51-150
Petition for injunction against taxpayer upon delinquency for payment of license or excise tax.
Any municipality may file in the circuit court having jurisdiction over the county in which the petitioning municipality is situated a petition to enjoin the operation and conduct of any business, occupation, trade, or profession subject to a municipal privilege or business license or excise tax imposed by the petitioning municipality and which is delinquent in whole or in part, following no less than 15 days' written notice and demand to the taxpayer delivered personally or via certified U.S. mail, return receipt requested, and addressed to the taxpayer's last known address as indicated on the records of the municipality. The petition shall be verified by the mayor, city clerk, police officer, license officer, or by any other governing official or by any employee of the municipality authorized to receive or collect the privilege or business license or excise tax.
(Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §760; Act 2006-586, p. 1548, §2.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-151 - Notice and Hearings; Granting of Injunctive Relief.

Section 11-51-151
Notice and hearings; granting of injunctive relief.
Upon the filing and presentation of a petition as authorized in this division, it shall be the duty of the court to set a day for the hearing of the action upon not less than 10 nor more than 15 days' notice thereof to be given the respondents, the notice to be in such form as the court may direct, and at such hearing, upon reasonable cause, to grant a temporary restraining order or preliminary injunction restraining the respondents from further operation or conduct of the business, occupation, trade, or profession, and no bond shall be required of the petitioner as a condition thereto. The court shall not grant a temporary restraining order or preliminary injunction unless it has reasonable cause to believe that the respondent owes a debt to the petitioner for a privilege or business license or excise tax and that the petitioner has complied with Section 11-51-150.
The court shall, upon final hearing, if the proof be sufficient, grant a permanent injunction restraining the respondent as directed by this section to be done by a temporary injunction. Such injunctions may be dissolved in the manner provided in this division.
(Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §761; Act 2006-586, p. 1548, §2.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-152 - Accounting as to Tax Due and Entry of Judgment.

Section 11-51-152
Accounting as to tax due and entry of judgment.
The petition need not allege the amount due, but may seek an accounting of the respondent for the amount of privilege or business license tax or excise tax due the petitioner. The court may refer the matter to a master as in other cases.
It shall be the duty of the court to enter a judgment in favor of the petitioner for the amount of privilege or business license or excise tax found to be due, and it may also declare and enforce any lien therefor provided by the laws of Alabama.
(Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §762; Act 2006-586, p. 1548, §2.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-153 - Dissolution of Injunction; Reinstatement of Injunction.

Section 11-51-153
Dissolution of injunction; reinstatement of injunction.
After judgment is entered against the respondent as provided by the terms of this division, an existing injunction shall not be dissolved until the judgment and court costs taxed against the respondent are satisfied and paid in full, unless the petitioner and respondent have agreed in writing on a lesser amount necessary to satisfy the judgment and court costs, or until the respondent shall have appealed and shall have executed a supersedeas bond to stay the execution of the judgment, in the manner provided by the Alabama Rules of Appellate Procedure.
All laws governing appeals from money judgments are made applicable to this division except as they may be contrary to any provision in this section.
If the appeal is taken and the case reversed, the injunction existing at the time of the appeal shall automatically be reinstated without the intervention of the circuit court unless the appellate court otherwise directs.
(Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §763; Act 2006-586, p. 1548, §2.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-154 - Bond to Dissolve Temporary Injunctive Relief - Execution; Security; Exception.

Section 11-51-154
Bond to dissolve temporary injunctive relief - Execution; security; exception.
(a) When the court has granted a temporary restraining order or preliminary injunction, it shall not be dissolved until the respondent has executed a bond in an amount fixed by the court with sufficient surety to be approved by the register or clerk, containing a waiver of exemptions as to personal property, conditioned to pay such judgment and lawful court costs as the court upon final hearing may enter against the respondent, except as provided below.
(b) The surety bond required to be made in this section shall remain in full force and effect as security for any judgment and court costs the court may enter and tax against the respondent, but if the respondent takes an appeal and gives a supersedeas bond, upon affirmance of the appeal, the surety bond provided by this section shall become null and void.
(c) The respondent shall not, however, be required to post the surety bond required in subsection (a) if the respondent can show to the satisfaction of the register or clerk that he or she has a net worth, based on fair market value, of twenty-five thousand dollars ($25,000) or less, including his or her homestead, and the final assessment is equal to or less than the respondent's net worth.
(Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §764; Act 2006-586, p. 1548, §2.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-155 - Bond to Dissolve Temporary Injunctive Relief - Security Against Final Judgment and Costs.

Section 11-51-155
Bond to dissolve temporary injunctive relief - Security against final judgment and costs.
The surety bond, if required by Section 11-51-154, shall stand as security for any judgment and costs finally determined against the respondent, except in instances where the liability thereon is relieved by and attaches to a supersedeas bond as provided in this division.
(Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §765; Act 2006-586, p. 1548, §2.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-156 - Bond to Dissolve Temporary Injunctive Relief - Forfeiture of Bond and Issuance of Execution Thereon.

Section 11-51-156
Bond to dissolve temporary injunctive relief - Forfeiture of bond and issuance of execution thereon.
In the event no supersedeas bond is given on appeal or if no appeal is taken and the respondent fails to pay the judgment and costs within 30 days after the entry of judgment in the circuit court, it shall be the duty of the register or clerk within 10 days of the expiration of said limit of 30 days to declare said bond forfeited and to issue execution thereon against the principal and sureties.
If for any reason the register or clerk fails to declare the bond forfeited within the time prescribed in this section, he may do so any time thereafter and issue execution as directed in this section.
(Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §766.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-157 - Appeal From Judgment of Circuit Court.

Section 11-51-157
Appeal from judgment of circuit court.
The laws of Alabama governing appeals from money judgments entered by the circuit court shall govern and control appeals taken under this division, except the Supreme Court of Alabama shall have jurisdiction thereof and except that the appeal shall be perfected within 42 days from the entry of a final judgment. Any permanent injunction shall remain in full force and effect unless the respondent executes a supersedeas bond to stay the execution of the judgment.
(Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §767.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-158 - Effect of Pending Action Upon Institution of Subsequent Action for Taxes Becoming Due After Institution of Prior Action.

Section 11-51-158
Effect of pending action upon institution of subsequent action for taxes becoming due after institution of prior action.
The institution of one civil action under the provisions of this division and the pendency thereof shall not be asserted as a defense by pleading or motion to the institution of a subsequent civil action under this division for the collection of license or taxes becoming due after the institution of such prior civil action even though a bond for dissolution of the injunction is given and the respondent continues to operate.
(Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §769.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-159 - Enforcement of Lien Not to Constitute Waiver of Rights as to Respondent's Bond.

Section 11-51-159
Enforcement of lien not to constitute waiver of rights as to respondent's bond.
If the court should declare a lien in favor of the petitioner and against the property of the respondent, the petitioner may proceed to enforce the lien, but such enforcement shall not be a waiver of rights acquired against the respondent's bond but shall be in addition thereto.
(Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §770.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-160 - Equitable Attachment.

Section 11-51-160
Equitable attachment.
In addition to the remedies provided in this division, the petitioner also shall be entitled to an equitable attachment in aid of its civil action under this division to collect a privilege, license, or excise tax due it, and no ground for such attachment shall be necessary except that the respondent is due a privilege license or excise tax which is delinquent in whole or in part, and no bond shall be required to be given for such equitable attachment, but an oath as provided by Section 11-51-150 shall be sufficient.
(Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §771.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-161 - Provisions of Division Cumulative.

Section 11-51-161
Provisions of division cumulative.
The remedies provided in this division shall be cumulative and shall not be construed to appeal, modify, alter, or change any other civil or criminal process or remedy provided by law for the collection of a municipal privilege, license, or excise tax, but all such remedies, except criminal, may be used in a proceeding under this division.
(Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §768.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue. › Section 11-51-181 - Time of Collection; Inspection of Reports by Municipal Governing Body.

Section 11-51-181
Time of collection; inspection of reports by municipal governing body.
Municipal taxes collected by the Department of Revenue shall be collected at the same time and along with the collection by the department of taxes levied and collected for the state under the provisions of Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate, 40-23-38, Article 2 of Chapter 23 of Title 40, and Sections 40-26-1 to 40-26-21, inclusive, and all reports required to be made to the Commissioner of Revenue under this division shall, on request made to the Department of Revenue, be made available for inspection by the governing body of the city or town or its designated agent at reasonable times during business hours.
(Acts 1965, 1st Ex. Sess., No. 203, p. 272, §2; Acts 1969, Ex. Sess., No. 176, p. 242; Act 98-192, p. 310, §3.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue. › Section 11-51-182 - Preparation and Distribution of Reports, etc., Necessary for Collection of Taxes; Authority and Duties of Department Generally.

Section 11-51-182
Preparation and distribution of reports, etc., necessary for collection of taxes; authority and duties of department generally.
The Department of Revenue shall prepare and distribute reports, forms, and other information as may be necessary to provide for its collection of municipal taxes under this division, and shall have all the authority and duties under this division as it has in connection with the collection of the state sales and use taxes provided for by Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate, 40-23-38, and Article 2 of Chapter 23 of Title 40, and with the collection of the state tax on the rental of rooms, lodgings, and accommodations provided for by Sections 40-26-1 to 40-26-21, inclusive.
(Acts 1965, 1st Ex. Sess., No. 203, p. 272, §3; Acts 1969, Ex. Sess., No. 176, p. 242; Act 98-192, p. 310, §3.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue. › Section 11-51-184 - Employment of Special Counsel.

Section 11-51-184
Employment of special counsel.
The Commissioner of Revenue may employ special counsel when necessary from time to time to enforce collection of municipal license taxes for the municipality and otherwise to enforce the provisions of the ordinance levying such taxes, including any litigation required, and the Department of Revenue may pay special counsel such fees as the commissioner considers reasonable and proper from the proceeds of the taxes payable to the city or town under the provisions of this division.
(Acts 1965, 1st Ex. Sess., No. 203, p. 272, §5.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue. › Section 11-51-185 - Request for Department to Collect Municipal Taxes; Effective Date; When Department to Perform Duties Under Division.

Section 11-51-185
Request for department to collect municipal taxes; effective date; when department to perform duties under division.
(a) Except where the Department of Revenue is already collecting taxes on July 1, 1998, any municipality requesting the Department of Revenue to collect its tax shall forward a certified copy of the enabling act, ordinance, or resolution to the department at least 30 days prior to the first day of the month on which the act, ordinance, or resolution is to take effect.
(b) A new levy, or a levy changed by an amendment of a municipal ordinance heretofore adopted, which shall be collected under this division or a new request to collect shall not be effective nor subject to collection by the Department of Revenue until the first day of the month next following the expiration of 30 days after receipt by the department of a certified copy of the enabling ordinance or resolution with any amendments thereto.
(c) The Department of Revenue shall not be required to make any collection of municipal privilege or license taxes levied in the nature of sales or use taxes or otherwise perform any duties as provided for in this division until a certified copy of the ordinance and amendments thereto has been on file with the Department of Revenue for at least 30 days.
(Acts 1965, 1st Ex. Sess., No. 203, p. 272, §6; Act 98-192, p. 310, §3.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-187 - Examination.

Section 11-51-187
Examination.
A taxpayer that has purchased a business license required under this chapter shall not be subject to more than one business license examination for each business license by or on behalf of the issuing taxing jurisdiction for every three-license-year cycle unless reasonable cause is shown and notice is given to the taxpayer, consistent with Section 40-2A-13, or unless the taxpayer fails or refuses to provide to the taxing jurisdiction a true and correct copy of its federal income tax return for the prior two license years or portions thereof within 14 days after written request has been mailed or personally delivered to it. The following activities shall not constitute a business license examination for purposes of this section: (1) The mere contact of a taxpayer or its authorized representative by a municipality or its agent for the purpose of obtaining information to confirm any information provided by the taxpayer in connection with its application for or renewal of its business license, or (2) an inspection of the taxpayer's books and records consistent with one of the exceptions for sales and use tax examinations listed in Section 40-2A-13(c).
(Act 2006-586, p. 1548, §3.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-188 - Due Dates for Licenses; Discounts.

Section 11-51-188
Due dates for licenses; discounts.
(a) Except as provided in subsections (b) and (c), each municipal business license shall be due on January 1st of each year and shall be renewed annually on or before the 31st day of January, provided that a municipality that imposed a delinquency date as of January 1, 2006, that was later than January 31 may elect, by adoption of an ordinance, to impose a February 15 delinquency date.
(b) If the due date for payment of any business license hereunder falls on a weekend or a holiday recognized by the municipality from time to time, the due date shall automatically be extended until the next business day.
(c) Notwithstanding subsection (a), insurance company licenses shall be renewed annually on or before March 1, in accordance with Section 11-51-122.
(d) Any municipality may, in its discretion, grant a discount for payment of the applicable business license tax prior to the due date prescribed above. The amount and terms of the discount shall be established by ordinance of the governing body of the municipality.
(Act 2006-586, p. 1548, §3.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-189 - Abatements Authorized.

Section 11-51-189
Abatements authorized.
The governing body of a municipality may, in its discretion, grant an abatement to any taxpayer of all or a portion of the applicable business license tax otherwise due for up to three license years if the taxpayer substantially complies with the criteria for abatement of sales or use taxes under the Tax Incentive Reform Act of 1992, found at Section 40-9B-1, et seq., following a public hearing on same.
(Act 2006-586, p. 1548, §3.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-190 - Recordkeeping.

Section 11-51-190
Recordkeeping.
Consistent with Section 40-2A-7(a), taxpayers under this chapter shall keep and maintain an accurate and complete set of records, books, and other information sufficient to allow the municipality or its designee to determine the correct amount of any business license tax levied by the municipality, or other records or information as may be necessary for the proper administration of any matters under the jurisdiction of the municipality.
(Act 2006-586, p. 1548, §3.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-192 - Assessment for Interest for Delinquency.

Section 11-51-192
Assessment for interest for delinquency.
(a) The governing body of any municipality may elect, by the adoption of an ordinance, to assess interest on any business license tax delinquency. If assessed, interest on any delinquency shall be charged from the due date of the tax.
(b) If assessed by the municipality, interest shall be computed at the same rate prescribed by Section 11-51-208(f) relating to interest on delinquent or overpaid sales and use taxes levied by self-administered municipalities.
(c) If the municipality elects under subsection (a) to assess interest on business license tax delinquencies, except as provided in this subsection, interest at the same rate shall be paid by a taxing jurisdiction on any refund of business license tax erroneously paid to the jurisdiction. Interest shall be computed on any overpayment from the date of the overpayment to the taxing jurisdiction, provided that interest on any refund of business license taxes of a municipality not administered by the Department of Revenue under Section 11-51-180 shall be limited in accordance with the principles of Section 11-51-208(f).
(Act 2006-586, p. 1548, §3.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-193 - List of State Licensing Boards; Confirmation of Taxpayer Status Prior to Issuance of License; Categorization of Licenses.

Section 11-51-193
List of state licensing boards; confirmation of taxpayer status prior to issuance of license; categorization of licenses.
(a) The Department of Revenue shall periodically, at least annually, compose a list of all state boards and agencies that regulate the licensing of businesses or occupations under their jurisdiction, and that so notify the department in writing, herein collectively called "state licensing boards." The list shall be distributed to all municipal license officers at least once each year until January 1, 2009, at which time the list shall continue to be updated periodically thereafter but shall be required to be available only in the department's Internet website or other computer-accessible database available to the general public by remote access. Prior to issuing a business license to a taxpayer who is subject to the jurisdiction of a particular state licensing board, the taxing jurisdiction shall attempt to confirm from the board that the taxpayer is duly licensed by and in good standing with that board. Provided that the failure of the taxing jurisdiction to receive such confirmation due to a good faith error or other reasonable cause shall absolve the taxing jurisdiction and its employees or agents from any civil liability or criminal penalty that would otherwise arise or accrue if it is determined that the taxpayer was not in good standing at the time of filing the license form. The receipt by the taxing jurisdiction of what appears to be a true and accurate copy of the taxpayer's card or certificate, issued by the particular state licensing board within 14 months of the date on which the taxpayer applies for a business license, shall constitute reasonable cause.
(b) All state licensing boards shall issue to each of their respective licensees a card or certificate categorizing each licensee, when required by regulation. Each such board shall promulgate, pursuant to the Alabama Administrative Procedure Act, a regulation establishing a uniform system of categories of persons subject to their jurisdiction, including a category for which no card or certificate is required. The proposed regulation shall be issued by each board on or before December 31, 2007, and the categories contained therein shall govern until such time as the regulation is issued in final form. Notwithstanding Section 11-51-90.2, the business license of each applicable taxing jurisdiction shall be issued to the licensee based upon the established contractor category.
(Act 2006-586, p. 1548, §3.)