AMENDMENT 848 RATIFIED

Cullman County: Tax - Occupational, Vocation; Prohibited.

No privilege or license tax on the gross receipts of any natural person derived from the conduct of a vocation, occupation, calling, or profession may be levied in Cullman County. Nothing in this amendment is intended to repeal or affect the current authority granted by local act to Cullman County to impose business licenses or the current authority granted to municipalities to impose municipal business licenses, including those pursuant to sections 11-51-90, 11-51-91, 11-51-92, and 11-51-93, Code of Alabama 1975.