SB209 Alabama 2021 Session

Summary

Primary Sponsor

Andrew JonesSenator

Republican

Session

Regular Session 2021

Title

Etowah Co., business license tax, farmers and timber growers exempt, Sec. 45-28-200 am'd.

Summary

Etowah County can charge an annual business license or privilege fee to most in-county businesses, while exempting farmers and timber growers.

What This Bill Does

The county commission is authorized to impose an annual license or privilege fee on businesses in the county, in addition to other fees. Farmers and timber growers raising or selling agricultural products or timber for resale are exempt from the new fee. The fee would be $10 to $300 per business and must be uniform across the county, with rates based on factors like business type, size, gross receipts, or employees, according to a published schedule; theaters with multiple screens pay only one annual license. Fees are due on October 1 each year and go into the county general fund.

Who It Affects

• Businesses operating in Etowah County, who would pay an annual license/privilege fee (between $10 and $300 per business) and have it collected annually.
• Farmers and timber growers would be exempt from paying the new license/privilege fee.

Key Provisions

• The county can levy an annual license or privilege fee on any person or business in Etowah County, in addition to other fees.
• Farmers or timber growers raising or selling agricultural products or timber for resale are exempt from the new fee.
• The fee ranges from $10 to $300 per business, must be uniform across the county, and can be based on business type, size, gross receipts, or number of employees, with a published rate schedule; motion picture theaters with multiple screens pay only one annual license.
• Fees are due October 1 each year and deposited into the county general fund.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Etowah County