Ala. Code § 45-57-200: Setting Business License Fees to Provide for Collection by Judge of Probate.

The Russell County Commission may set the fees for the issuance of business licenses in the same manner as business licenses are set in any municipality in the county. The cost of any business license set pursuant to this section may not exceed the cost of any business license set by any municipality in the county. Notwithstanding anything in this section, as originally passed and as amended, to the contrary, Russell County shall not levy any privilege or license tax on any business or occupation on which a privilege or license tax is levied by Article 2, commencing with Section 40–21–50, of Chapter 21 of Title 40. Any additional fees set pursuant to this section shall be collected by the judge of probate of the county and deposited in the county general fund.