{"data":{"id":"us-al/ala.-code-40-12-149","jurisdiction":"us-al","citation":"Ala. Code § 40-12-149","heading":"Real Estate Brokers and Agents - Realty Situated Within State.","body":"Each person engaged in buying, selling or renting real estate on commission, when such real estate is situated in this state, shall pay to the state the following license tax: In cities and towns of 10,000 inhabitants and over, $15; in cities and towns of less than 10,000 and more than 5,000 inhabitants, $10; and in all other places, $5.","path":["Title 40 Revenue and Taxation.","Chapter 12 Licenses.","Article 2 Business, Vocation, or Occupation."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-12-149","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"d468836721b8a7d00bf33da8f4e09a682bfba715b1b0d2612dc80f1a7d528c29","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-148","next":"us-al/ala.-code-40-12-150"},"notice":"GroundRules: Original legal text. Not legal advice."}