AL SB207

Adds Section 11-51-90.3 to the Code of Alabama 1975 prohibiting municipalities from imposing business license taxes on residential real estate rentals on a per-unit basis unless the municipality was already imposing such a tax prior to January 1, 2014.

Excludes lodging taxes and privilege or license taxes from the definition of "business license tax" for purposes of this restriction.

Allows municipalities to continue imposing fees on commercial or residential development projects within their jurisdiction and does not restrict Alabama improvement districts, capital improvement cooperative districts, industrial development boards, or water and sewer boards.

Becomes effective immediately upon passage and approval by the Governor, or upon otherwise becoming law.