Ala. Const. § 28-10.00 (Etowah County)

(a) In order to allow for the orderly and efficient collection of municipal business license taxes in Etowah 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 Etowah County, the Legislature may, by local law, provide for the imposition and collection of taxes as follows:

(1) Any city or municipality within Etowah County may fix and collect license taxes pursuant to Sections 11–51–90 and 11–51–91, Code of Alabama 1975, for any business, trade, or profession relating to the buying, selling, or renting of real estate on commission in Etowah County if the licensee maintains its principal place of business in the corporate limits or police jurisdiction of that city or municipality.

(2) Effective January 1 following the ratification of this amendment and each year thereafter, in addition to the taxes, if any, imposed under subdivision (1) 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 Etowah County shall pay an annual business license tax at a rate to be set by the Legislature for the privilege of engaging in that business in every other city or municipality in Etowah County. The tax shall be collected by the License Commissioner of Etowah County and shall be distributed by the License Commissioner of Etowah County to each city or municipality within Etowah County on a pro rata basis based on population. The License Commissioner of Etowah County shall be entitled to an administrative fee for administering this tax at a rate to be set by the Legislature. The fee shall to be subtracted from the license tax.

(3) Effective January 1 following the ratification of this amendment and each year thereafter, except for the license taxes permitted or mandated under subdivisions (1) and (2) above, no other privilege license tax or any other fee or tax shall be imposed under Sections 11–51–90 and 11–51–91, Code of Alabama 1975, or any other law by any city or municipality within Etowah 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 Etowah County.

(b) This amendment shall not become effective unless approved at a referendum by a majority of the qualified electors of Etowah County voting on the proposition. The referendum shall be held at the same time as the election for the ratification of this amendment, as provided for in Section 2 of this act, and no further election shall be required.