Alabama § 11-51-90.3 Limitation on Imposition of Business License Tax on Rental of Residential Real Estate

Alabama Statutes

§ 11-51-90.3 — Limitation on Imposition of Business License Tax on Rental of Residential Real Estate

Alabama § 11-51-90.3

JurisdictionAlabama

Title 11Counties and Municipal Corporations

Ch. 51Taxation

Art. 2License Taxes

Div. 1General Provisions

This text of Alabama § 11-51-90.3 (Limitation on Imposition of Business License Tax on Rental of Residential Real Estate) 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 § 11-51-90.3 (2026).

Text

(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 c

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(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.