Ala. Code § 40-12-93 (2026)

Each person engaged in the business of operating a detective agency, or each company or corporation doing business as such in this state, shall pay a license tax of $100. Each person so engaged who also solicits or receives notes or accounts for collection shall pay an additional license tax of $100.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §505.)