HB184 Alabama 2012 Session

Relating to Jefferson County; to authorize the levy of occupational taxes in Jefferson County except upon those natural persons otherwise required by law to pay tax pursuant to certain provisions of Title 40 of the Code of Alabama 1975 and to permit the levy of such occupational tax on natural persons required to pay a tax pursuant to certain professional licensing sections of Title 40 of the Code of Alabama 1975, if certain conditions are met; to provide for the manner and method of levy and the maximum rates at which such taxes may be levied on the gross receipts of natural persons subject to the tax so authorized; to provide for the payment of penalties, interest and costs of collection in respect of delinquent or late payments of the taxes; to provide for the distribution to the general fund of the County of the revenues received from the taxes; to provide that if any provision of the act shall be finally determined invalid by a court of competent jurisdiction the remainder thereof shall remain effective; and to provide for an effective date.