Ala. Const. § 58-10.00 (Shelby County)

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

1. Any city or municipality within Shelby County may fix and collect licenses 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 Shelby 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 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 Shelby 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 Shelby County. The tax shall be collected by the License Commissioner of Shelby County and shall be distributed by the License Commissioner of Shelby County to each city or municipality within Shelby County on a pro rata basis based on population. The License Commissioner of Shelby 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 added to the license tax.

3. Effective January 1, following the ratification of this amendment and each year thereafter, except for the licenses permitted or mandated under 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 Shelby 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 Shelby County.

(b) This amendment shall not become effective unless approved at a referendum by a majority of the qualified electors of Shelby 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.