Ala. Code § 45-49A-10.09

All property of the corporation shall be exempt from state, county, and city taxation; and the corporation shall be exempt from license or privilege licenses levied by the state, county, or city upon the business or activities conducted or engaged in by the corporation; provided, however, this exemption shall not be construed to exempt concessionaires or lessees of the authority from the payment of any taxes, including licenses, privileges, or sales taxes levied by the state, county, or city.