Section 45-37-200.02
Occupational license fee.
(a) The authority of the governing body of Jefferson County, of the State of Alabama, to levy or collect an occupational license fee, or any similar fee or tax, on or from individuals, is hereby limited as follows:
(1) No such fee or tax shall exceed one-half of one percent of income, wage, or salary.
(2) No such fee or tax shall be increased without the approval of the Alabama Legislature.
(b) No authorization to levy or collect any occupational license fee, or similar tax or fee, is hereby conferred. This section shall not create any additional licensing or taxing authority.
(Act 89-844, p. 1693, §§1, 2.)