Alabama § 11-51-198 - Authorization Required for Imposition of Municipal Occupational or License Taxes.
Full text of Alabama Code of Alabama § 11-51-198 — Authorization Required for Imposition of Municipal Occupational or License Taxes., with citation guidance and answers to common questions.
§ 11-51-198. Authorization Required for Imposition of Municipal Occupational or License Taxes.
(a) Except as provided in subsections (b) and (c), no municipality may impose an occupational or license tax on any natural person derived from the conduct of a vocation, occupation, calling, or profession within the municipality.
(b) The Legislature, by local law, may authorize a municipality to impose an occupational or license tax on any natural person derived from the conduct of a vocation, occupation, calling, or profession within the municipality.
(c) This section shall not affect or repeal an existing municipal occupational tax in effect prior to February 1, 2020.
(d) Nothing in this section is intended to affect or repeal the authority granted to a municipality to impose a municipal business license tax other than an occupational or license tax on any person engaging in an occupation in the municipality.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 11-51-198
What does Code of Alabama § 11-51-198 cover?
Section 11-51-198 ("Authorization Required for Imposition of Municipal Occupational or License Taxes.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 11-51-198?
A common citation format is "Code of Alabama § 11-51-198" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 11-51-198 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.