§ 45-28-200 — Business License or Privilege Fee

(a) As used in this section, the following words and terms shall have the following meanings unless the context clearly indicates otherwise:
(1) BUSINESS. Any activity engaged in by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to the person, including vocations, occupations, callings, and professions.
(2) COUNTY. Etowah County.
(3) COUNTY COMMISSION. The governing body of Etowah County.
(4) LICENSE OR PRIVILEGE FEE. A charge other than a sales or use tax.
(5) PERSON. Any natural person, partnership, corporation, firm, association, trust, estate, or other entity.
(b) The purpose of this section is to equalize the burden of taxation by authorizing the county commission to impose a license or privilege fee upon persons presently paying no license or privilege fee for the privilege of engaging in certain businesses in the county. The further purpose of this section is to generate additional revenue for the county by imposing an additional license or privilege fee upon persons who presently pay a license or privilege fee to the state or county for the privilege of engaging in certain businesses in the county.
(c)(1) The county commission may levy an annual license or privilege fee upon any person for engaging in any business in the county. The license or privilege fee shall be in addition to any other license or privilege fee which is currently authorized or may be authorized; provided, however, the owner or operator of a motion picture theater with multiple screens shall not be required to pay an annual license on each screen, but shall be required to pay only the annual license for one business.
(2) This section shall not apply to a farmer or other person or entity engaged in the raising, harvesting, or selling agricultural products grown by the farmer for resale or to a person or entity growing timber for resale.
(d) The fee authorized to be levied by the county commission shall be paid annually on October 1 for the succeeding year to that officer or employee of the county chargeable with the duty of collecting license or privilege fees payable to the county, and shall be deposited in the county general fund for the use of the county.
(e)(1) The rate of the license or privilege fee levied by the county commission on any person for engaging in any business shall be in an amount of not less than ten dollars ($10) nor more three hundred dollars ($300) for each business conducted in the county. The county commission may set the rate of the license or privilege fee within the limits provided for each type of business in the county. The rates of the license or privilege fee for each type of business shall be uniform throughout the county and shall be set forth in a schedule promulgated by the county commission.
(2) The rate of the license or privilege fee for each type of business may be based upon any or all of the following facts:
a. The type of business.
b. The size of the business.
c. The total gross receipts of the business.
d. The number of employees of the business.
e. Any other reasonable criteria determined by the county commission.
(f) The county commission may prescribe necessary or appropriate rules and regulations for the implementation and enforcement of this section.
(g) This section shall become effective on October 1, 1992. The annual license or privilege fee herein levied shall be due on that date and each year thereafter.

Legislative History

(Act 92-529, p. 1067, §§1-7; Act 2007-475, p. 996, §1; Act 2021-462, §1.)