SB209 Summary

• Authorizes Etowah County Commission to levy an annual business license or privilege fee on persons engaging in businesses in the county, with fees ranging from $10 to $300 per business.

• Exempts farmers and other persons engaged in raising, harvesting, or selling agricultural products grown for resale, as well as persons or entities growing timber for resale.

• Fee rates for each type of business must be uniform throughout the county and may be based on business type, size, gross receipts, number of employees, or other reasonable criteria determined by the county commission.

• Fees are due annually on October 1 for the succeeding year and must be deposited in the county general fund; the section became effective October 1, 1992.

• Owners or operators of multi-screen motion picture theaters pay only one annual business license fee instead of a fee per screen.