§ 26-77-103 - Liability determined from assessment lists.
26-77-103. Liability determined from assessment lists.
(a) In ascertaining the persons, firms, individuals, or corporations liable to pay license for the privilege of engaging in any trade, business, profession, vocation, or calling in any city or town, the city council, board of commissioners, or board of aldermen may be governed by the list of persons, firms, individuals, or corporations as shown by the latest records of the county assessor of the county where the city or town is situated.
(b) In making classifications upon the amount of stock, wares, or merchandise on hand or carried in any business, the council or boards may be governed by the latest assessments for personal property on file in the county assessor's office.
(c) The council or boards shall have the right and power to change, increase, or decrease the amount of the license or the number of persons to pay it according to the change in the county assessor's records made from year to year.