§ 45-49-244 — License or Privilege Fee

(a)(1) In Mobile County, the county commission is hereby authorized to levy a license or privilege fee upon any person for engaging in any business for which he or she is not required by law to pay any license or privilege fee or tax to either the State of Alabama or the county.
(2) When a person is engaged in more than one business for one or more of which a license or privilege fee or tax is required to be paid to the state or the county but for one or more of which no license or privilege tax is required to be paid to the state or county, the county commission shall have the authority to levy a license or privilege fee upon that business, or those businesses, for engaging in which such person is not required to pay any license or privilege tax to the state or county. Nothing herein shall be construed to cause a person engaged in the operation of farming of any type to have to pay additional business or privilege fees.
(b) The fees hereby levied shall be paid to that officer or employee of the county chargeable with the duty of collecting license or privilege taxes payable to the county and shall be deposited into the Mobile County General Fund to be used for general county purposes.
(c) The amount of the fees imposed by this section shall be set by the county commission.

Legislative History

(Act 87-487, p. 741, §§1-3.)