Section 45-8A-114
Home repair or home improvement services; city license fee exemption.
(a) This section shall apply only to the City of Oxford in Calhoun County, Alabama.
(b) Notwithstanding any other laws, ordinances, rules, or regulations to the contrary, any individual who performs a home repair service or a home maintenance service within the city limits for compensation of not more than fifty dollars ($50) per service and who does not earn more than twenty-five hundred dollars ($2,500) per tax year for performing the home repair and maintenance services, shall be exempt from paying any city license fees or having to purchase any city license which would otherwise be required of an individual performing such services.
(Act 2001-409, p. 520, §§1, 2.)