Engaging in certain businesses, professions, or occupations within Alabama as specified in the Code of Alabama 1975.

Rates vary, generally based on the population of the municipality in which the business is located. In some cases the license fee depends on the amount of capital invested; in others, the gross amount of orders or contracts accepted; or other conditions stipulated by the Code of Alabama 1975.

50% – General Fund, unless otherwise stated.

50% – County General Fund where collected.

Collected by the counties.