Code of Alabama - Title 40: Revenue and Taxation - Section 40-21-64 - Counties not to levy privilege or license taxes
Section 40-21-64 - Counties not to levy privilege or license taxes.
No county shall levy a privilege or license tax on any business or occupation on which a privilege or license tax is levied by this article or on any telephone or telegraph utility business.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §188; Acts 1992, No. 92-623, p. 1466, §13.)