AMENDMENT 539 RATIFIED
Business License Taxes in Jefferson County.
In order to allow for the orderly and efficient collection of municipal business license taxes in Jefferson County with respect to corporations, firms, brokers, agents and others in the business of buying, selling, leasing or representing others in the purchase, sale or lease of real property in Jefferson County, the legislature may, by local law, provide for the imposition and collection of such taxes as follows:
a. Any city or town within Jefferson County may fix and collect licenses pursuant to Sections 11-51-90 and 11-51-91 of the Code of Alabama 1975, as amended, for any business, trade or profession relating to the buying, selling or renting of real estate on commission in Jefferson County if such licensee maintains its principal place of business in the corporate limits or police jurisdiction of that municipality.
b. Effective January 1, following the ratification of this amendment and each year thereafter, in addition to the taxes, if any, imposed under a. above, every corporation, firm, broker, agent or other person or entity engaged in the business of buying, selling, managing, leasing or renting of real estate on commission in Jefferson County shall pay an annual business license tax at a rate to be set by the legislature for the privilege of engaging in such business in every other city or town in Jefferson County. Such tax shall be collected by the Revenue Director of Jefferson County and shall be distributed by the Revenue Director of Jefferson County to each city or town within Jefferson County on a pro rata basis based on population. The Revenue Director of Jefferson County shall be entitled to an administrative fee for administering this tax at a rate to be set by the legislature; such fee to be added to the license tax collected hereunder.
c. Effective January 1, following the ratification of this amendment and each year thereafter, except for the licenses permitted or mandated under a. and b. above, no other privilege license tax shall be imposed under Sections 11-51-90 and 11-51-91 of the Code of Alabama 1975, by any city or town within Jefferson County on corporations, firms, brokers, agents or other persons or entities engaged in the business of buying, selling, managing, leasing or renting of real estate on commission in Jefferson County.
