Code of Alabama
Part 5 - Tax, Business, Privilege, License.
Section 45-37-244 - Real Estate Business License Fee.

(a) Any law to the contrary notwithstanding, effective January 1, in the year following the ratification of an amendment to the Alabama Constitution of 1901, as amended, enacted during the current session of the Legislature and ratified by the people, an annual business license fee of twenty-two dollars ($22) is hereby imposed on all corporations, firms, brokers, agents, and other persons or entities engaged in Jefferson County in the business of buying, selling, managing, leasing, or renting of real estate on commission in Jefferson County.
(b) Such license fee shall be paid annually, at the same time as the license fee imposed under Section 40-12-149, to the Revenue Director of Jefferson County.
(c) After subtracting two dollars ($2) from each such license as an administrative fee, the Revenue Director of Jefferson County shall distribute the total license fees collected hereunder to each city and town in Jefferson County on a prorata basis according to population before October 1 each year, commencing October 1, in the year following the ratification of the constitutional amendment.

Structure Code of Alabama