Section 45-37-244 – Real Estate Business License Fee.
Section 45-37-244 Real estate business license fee. (a) Any law to the contrary notwithstanding, effective January 1, in the year following the ratification of an amendment to the Alabama Constitution of 1901, as amended, enacted during the current session of the Legislature and ratified by the people, an annual business license fee of twenty-two dollars […]
Section 45-37-244.01 – Automobile Rental Tax.
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to all other taxes imposed by law, there is hereby levied an additional privilege or license tax, in the amount hereinafter prescribed against any person, organization, or other entity engaging or continuing in the county in the business of leasing or renting any passenger […]
Section 45-37-244.02 – Jefferson County Entity Business License Tax.
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply only to Jefferson County. (b) As used in this section, the following words and terms shall have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of any business, vocation, occupation, work, calling, or profession for profit. (2) […]
Section 45-37-244.03 – Taxation on Disposal of Human Waste Biosolids.
Section 45-37-244.03 Taxation on disposal of human waste biosolids. (a) The Jefferson County Commission, in addition to all other taxes, may levy a privilege or excise tax in an amount to be set by the county commission per ton of biosolids composed of human waste delivered to a landfill in Jefferson County for disposal. (b) […]