Ala. Code § 45-44-200

The Macon County Commission may set the fees for the issuance of business licenses in the same manner as fees for business licenses are set in any municipality in the county. Macon County may not levy any privilege or license tax that is levied by Article 2, commencing with Section 40-21-50, of Chapter 21 of Title 40. Any additional fees set pursuant to this section shall be collected by the Macon County Commission and deposited in the county general fund.