Code of Alabama - Title 45: Local Laws - Section 45-35-83.40 - Privilege license

Section 45-35-83.40 - Privilege license.

(a) In Houston County, the judge of probate shall provide for the annual issuance of privilege licenses by mail. The judge of probate shall mail renewal forms to all businesses or individuals who purchased State of Alabama or Houston County privilege licenses the previous fiscal year. The forms shall inform the licensee of the opportunity to pay the annual license fee and any taxes due by mail. The judge of probate shall collect an additional fee of one dollar ($1) for the issuance by mail. If the licensee elects to pay by mail, a receipt for payment shall be returned to the licensee by mail. Any fees collected pursuant to this section shall be paid into the county general fund. The county commission shall provide for the necessary expenses to carry out this section.

(b) The provisions of this section are supplemental and shall not be construed to repeal any law not in direct conflict with this section.

(Act 96-737, p. 1231, §§1, 2.)

Last modified: May 3, 2021