Ala. Code § 2-22-5 (2026)
(b) The license fee shall be based upon the number of tons of commercial fertilizer sold in or for importation into the state for use therein during the preceding 12-month period which ends on June 30. The amount of the license fee shall be established by the Board of Agriculture and Industries within the range as set out in the following schedule:
Tons SoldLicense Fee Less than 100 tons$25.00 - 37.50 100 tons or more but less than 1,000 tons50.00 - 75.00 1,000 tons or more but less than 5,000 tons100.00 - 150.00 5,000 tons or more but less than 10,000 tons150.00 - 225.00 10,000 tons or more but less than 25,000 tons200.00 - 300.00 25,000 tons or more but less than 50,000 tons250.00 - 375.00 50,000 tons or more but less than 75,000 tons300.00 - 450.00 75,000 tons or more but less than 100,000 tons350.00 - 525.00 100,000 tons or more400.00 - 750.00
If the license fee is not paid within a period of 30 days after the due date, a delinquent penalty of 10 percent of the amount due (minimum $10.00) shall be added to the license fee. The license fee due under this subsection and delinquent penalty shall constitute a debt and become the basis of judgment against the person if not paid as required in this subsection. The amount of the license fee required to be paid by persons not previously selling commercial fertilizer in or for importation into this state shall be the minimum fee established by the Board of Agriculture and Industries, which license shall also expire on September 30 following the date of issuance, at which time said license shall be renewable in accordance with subsection (a) of this section.
(Acts 1969, No. 434, p. 840, §5; Act 2004-516, p. 996, §1.)