Burns, 012519 ALAGO, AGO 2019-19

Case DateJanuary 25, 2019
CourtAlabama
Honorable Wally Burns
AGO 2019-19
No. 2019-019
Alabama Attorney General Opinion
State of Alabama Office of the Attorney General
January 25, 2019
         Honorable Wally Burns          Mayor, City of Southside          2255 Highway 77 Southside, AL 35907          Municipalities - Licenses and Permits -Business Licenses - License Tax - Real Estate Agents, Brokers and Dealers          Pursuant to section 8(a)(1) of the Local Amendments for Etowah County of the Recompiled Constitution of Alabama, the Legislature may, by local law, authorize a municipality in the county to collect a business license tax from independent contractors engaged in the business of real estate if their principal place of business is in that municipality under sections 11-51-90 and 11-51-91 of the Code of Alabama.          Absent such local legislation, the City of Southside cannot collect business license tax from such contractors unless they are salespersons or brokers that have formed a legally constituted business organization pursuant to section 34-27-36(a)(11) of the Code of Alabama.          Dear Mayor Burns:          This opinion of the Attorney General is issued in response to your request on behalf of the City of Southside.          QUESTIONS          (1) Whether the City of Southside is authorized to impose business license tax under section 11-51-90 of the Code of Alabama on real estate agents as independent contractors who are associated with a duly licensed realty company with a principal place of business in the city limits?          (2) Whether section 8(a)(1) of the Local Amendments for Etowah County of the Recompiled Constitution of Alabama is an additional license tax allowing municipalities to fix and collect such tax on agents acting as independent contractors under sections 11-51-90 and 11-51-91 of the Code of Alabama who maintain their principal place of business in the city limits?          FACTS AND ANALYSIS          Your request states that there is a realty company located in the Southside city limits in Etowah County. You further state...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT