HB653 Alabama 2012 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2012
Title
Jefferson County levy of occupational tax
Description
<p class="bill_entitled_an_act"> 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 the 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 the taxes may be
levied and 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 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.
</p>
Subjects
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 5, 2012 | Read for the first time and referred to the House of Representatives committee on Jefferson County Legislation |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB653 Alabama 2012 Session - Introduced |