Alabama § 11-51-132 License Requirement or Tax on Certain Real Estate Companies Prohibited

Alabama Statutes

§ 11-51-132 — License Requirement or Tax on Certain Real Estate Companies Prohibited

Alabama § 11-51-132

JurisdictionAlabama

Title 11Counties and Municipal Corporations

Ch. 51Taxation

Art. 2License Taxes

Div. 2Schedules

This text of Alabama § 11-51-132 (License Requirement or Tax on Certain Real Estate Companies Prohibited) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 11-51-132 (2026).

Text

(a)As used in this section, the terms “company,” “broker,” “salesperson,” and “place of business” have the same definitions as in Section 34-27-2.

(b)A municipality may only levy or collect a business privilege tax from or require the licensing of a real estate company that has been licensed pursuant to this chapter if the real estate company’s place of business is located within the municipality.

(c)No municipality may levy any business privilege tax from or require the licensing of a real estate salesperson or broker separate from the privilege tax or license levied upon the company of the salesperson or broker, except that salespersons or brokers who form a legally constituted business organization pursuant to subdivision (11) of subsection (a) of Section 34-27-36 may be subject to s

Free access — add to your briefcase to read the full text and ask questions with AI

(a) As used in this section, the terms “company,” “broker,” “salesperson,” and “place of business” have the same definitions as in Section 34-27-2.
(b) A municipality may only levy or collect a business privilege tax from or require the licensing of a real estate company that has been licensed pursuant to this chapter if the real estate company’s place of business is located within the municipality.
(c) No municipality may levy any business privilege tax from or require the licensing of a real estate salesperson or broker separate from the privilege tax or license levied upon the company of the salesperson or broker, except that salespersons or brokers who form a legally constituted business organization pursuant to subdivision (11) of subsection (a) of Section 34-27-36 may be subject to such business privilege tax or license.