(a) Notwithstanding anything in this chapter to the contrary, a municipality may not impose a business license tax on the rental of residential real estate on a per unit basis unless the municipality was imposing a business license tax on residential real estate on a per unit basis prior to January 1, 2014.
(b) As used in this section, the term "business license tax" does not include a privilege or license tax in the nature of a lodging tax. This section shall not be construed to prohibit a municipality or related municipal board or entity from imposing fees on commercial or residential developments or projects within the jurisdiction of the municipality. This section shall not apply to an Alabama improvement district organized pursuant to Chapter 99A of this title, a capital improvement cooperative district organized pursuant to Chapter 99B of this title, an industrial development board, or a water and sewer board.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Division 1 - General Provisions.
Section 11-51-90 - Municipal Business Licenses; Branch Offices; Application.
Section 11-51-90.1 - Definitions.
Section 11-51-90.4 - Electronic Processing and Recordation of Business License Renewals.
Section 11-51-91 - Licenses for Business, etc., Conducted Outside Corporate Limits of Municipality.
Section 11-51-92 - Licenses Based on a Flat Rate, Taken Out After July 1; Transfer of Licenses.
Section 11-51-93 - Violations; Penalties.
Section 11-51-95 - Taxpayer to Be Licensed for Each Applicable Line of Business.
Section 11-51-96 - Lien for License Taxes.
Section 11-51-98 - License Tax on Vending and Weighing Machines - Authorized Generally.
Section 11-51-100 - Regulation and Control of Vending Machines on Which Music Is Played.
Section 11-51-101 - Licensing, etc., of Carts, Wagons, Carriages, Etc.
Section 11-51-105 - Municipalities Not to Charge Farmers for Sale, etc., of Farm Products.