Statutes > Alabama Statutes > Title 40 — REVENUE AND TAXATION. > Chapter 21 — PUBLIC UTILITIES. > Section 40-21-64 Counties not to levy privilege or license taxes.

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.)