Supreme Court of Alabama August 17, 1979, 78-214, 78-215, 78-216 (Tillman v. City of Homewood)

ALMON, Justice.

The defendants, three Jefferson County municipalities, enacted business license ordinances imposing a tax on the privilege of engaging in the rental of real or personal property. This tax is imposed on all persons engaged in the business of renting real estate, i. e., those persons receiving, in any one quarter, gross rentals in excess of One Thousand Five Hundred Dollars ($1,500).