(a) As used in this section, the following terms have the following meanings: (1) CERTIFIED HEATING AND AIR CONDITIONING CONTRACTOR. The same meaning as provided in Section 34-31-18. (2) CERTIFIED REFRIGERATION CONTRACTOR. The same meaning as provided in Section 34-31-18. (3) CONCRETE PROVIDER. An individual or business entity engaged in selling concrete, ready mix, or cement that is to be installed at a job site in a municipality, other than a municipality in which the individual or business entity is eligible to obtain a delivery license pursuant to Section 11-51-194. (4) DUCT AIR TIGHTNESS TESTING CONTRACTOR. The same meaning as provided in Section 34-31-18. (5) ELECTRICAL CONTRACTOR. The same meaning as provided in Section 34-36-3. (6) GENERAL CONTRACTOR. The same meaning as provided in Section 34-8-1, without regard to the monetary thresholds set forth in that section. (7) JOURNEYMAN ELECTRICIAN. The same meaning as provided in Section 34-36-3. (8) MASTER GAS FITTER. The same meaning as provided in Section 34-37-1. (9) MASTER PLUMBER. The same meaning as provided in Section 34-37-1. (10) ONSITE WASTEWATER LICENSEE. A qualified individual holding a license issued by the Alabama Onsite Wastewater Board. (11) PHYSICAL BUSINESS LOCATION. A principal business office, branch office, or other office, warehouse, or permanent fixed place of business. The term does not include a temporary job site, job trailer, equipment, or materials stored on a temporary basis in connection with a construction project or job. (12) RESIDENTIAL HOME BUILDER. The same meaning as provided in Section 34-14A-2, without regard to the monetary thresholds set forth in that section. (13) SUBCONTRACTOR. The same meaning as provided in Section 34-8-1, without regard to the monetary thresholds set forth in that section. (b)(1) A municipality may impose a business license on any of the following businesses that perform work within the municipality but do not maintain a physical business location within the municipality: a. A certified heating and air conditioning contractor. b. A certified refrigeration contractor. c. A concrete provider. d. A duct air tightness testing contractor. e. An electrical contractor. f. A general contractor. g. A journeyman electrician. h. A master gas fitter. i. A master plumber. j. An onsite wastewater licensee. k. A residential home builder. l. A subcontractor. (2) The amount of the business license shall be a flat fee or be calculated on the basis of the gross receipts derived from the work performed within the municipality. Gross receipts derived from construction, contracting, installation, or service activities shall be attributed to the municipality where the job site is located and where the labor, materials, or services are performed, regardless of the business’ physical business location. (c)(1) A municipality may impose a business license on any business listed in subdivision (b)(1) that maintains a physical business location in that municipality and performs work within that municipality. (2) The amount of the business license shall be one of the following: a. A flat fee not to exceed five hundred dollars ($500). b. A flat fee not to exceed five hundred dollars ($500) plus a fee calculated on the basis of the gross receipts derived from the work performed by the business within the municipality. c. A fee calculated on the basis of the gross receipts derived from the work performed by the business within the municipality. (3) This subsection may not be construed to allow a municipality in which a business maintains a physical place of business to use the gross receipts derived from work performed by the business in another jurisdiction to impose a business license on any business listed in subdivision (b)(1). (d) A municipality may not require any business listed in subsection (b) to obtain a municipal business license to work on a project on behalf of a county government when that project is located on county property or on a county-maintained road, bridge, right-of-way, or easement.
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