The State Giveth and the State Taketh Away: Occupational Taxes

Alabama municipalities must seek state approval to levy occupational taxes

Christian Borek, Attorney with Burr & Forman In early February, the City of Montgomery was considering implementing a 1 percent occupation tax on certain persons working within its city limits. An “occupational tax” is a form of excise tax imposed on certain individuals for their conduct of a profession, occupation, calling…

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