40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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40-12-133
Section 40-12-133 Moving picture shows - Permanent operators. Every person engaging or continuing
in the business of operating a moving picture show, or show of like character, to which admission
is charged shall pay the following license tax: In cities of 35,000 inhabitants and over,
$200; in cities and towns of less than 35,000 and not less than 7,000 inhabitants, $50; in
all other places, $15; provided that, in cities of 35,000 inhabitants or over in which the
theater is one mile or more from the city hall, the license shall be $60 per annum. Moving
picture shows under this section shall be held to mean a show, the principal featuring of
which is moving pictures and for which is required an annual privilege license in Alabama
and shall be conducted within a building arranged or constructed for such purpose, and no
additional license shall be required if other features of entertainment, including vaudeville
acts, are given during any period for which an admission is charged. Any...
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40-12-60
Section 40-12-60 Battery shops. Each battery shop for the repairing and recharging and selling
of batteries shall pay the following license taxes: In cities and towns of over 60,000 inhabitants,
$20; in cities and towns of 16,000 inhabitants and not over 60,000 inhabitants, $15; in cities
and towns of 5,000 and not over 16,000 inhabitants, $10; in all other places, whether incorporated
or not, $5. The above license tax shall not apply unless a complete battery service is rendered.
Each manufacturer of batteries shall pay a license tax of $100; provided, that such manufacturer
paying the license hereunder shall not be required to pay the license under Section 40-12-172.
(Acts 1935, No. 194, p. 256; Acts 1939, No. 597, p. 967; Code 1940, T. 51, §472; Acts 1943,
No. 567, p. 569.)...
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40-12-118
Section 40-12-118 Laundries. Each person, firm or corporation who operates what is commonly
known as a power or steam laundry shall pay the following license tax: In cities and towns
of 35,000 inhabitants and over, $60; in cities and towns of less than 35,000 and not less
than 15,000 inhabitants, $30; in cities and towns of less than 15,000 and not less than 5,000
inhabitants, $15; and in all other places, whether incorporated or not, $10. Self-service
laundries or concerns commonly known as launderettes shall pay a license tax of 25 percent
of the power or steam laundry license. Each laundry operated by hand power shall pay a license
tax of $10; provided, that no license shall be required of a person commonly known as a "washwoman."
Hotels which operate laundries exclusively for their own guests shall pay a license tax of
25 percent of the foregoing enumerated amounts for power or steam laundries. A person not
having a place of business within the State of Alabama where such work is...
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40-12-135
Section 40-12-135 Oculists, optometrists and opticians. Each oculist, optometrist, or optician
practicing his profession shall pay the following license tax: In cities or towns of over
5,000 inhabitants, $25; in cities and towns of 1,000 to 5,000 inhabitants, $10; and all other
places, whether incorporated or not, $5, but no license shall be paid to the county. If such
business is conducted as a firm or as a corporation in which more than one person is engaged,
each oculist, optometrist, or optician so engaged shall pay the license as above stated; provided,
that the license imposed by this section shall not apply until such oculist, optometrist,
or optician shall have practiced his profession as long as two years. A licensee having procured
a license in the city or town where he has his principal office may practice his profession
in any other place without the payment of an additional license. (Acts 1935, No. 194, p. 256;
Acts 1936-37, Ex. Sess., No. 218, p. 259; Code 1940, T. 51,...
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40-12-161
Section 40-12-161 Spectacles or eyeglasses. Each person selling spectacles or eyeglasses, other
than nonprescription sunglasses, shall pay the following license tax: In cities or towns of
50,000 inhabitants and over, $25; in cities or towns of 15,000 inhabitants and less than 50,000
inhabitants, $15; in cities and towns of over 5,000 inhabitants and less than 15,000 inhabitants,
$10; and in all other places, whether incorporated or not, $5. (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §594.)...
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40-12-140
Section 40-12-140 Photographers and photograph galleries. Every photograph gallery or person
engaged in photography, when the business is conducted at a fixed location, shall pay the
following license tax: in cities and towns of 75,000 inhabitants and over, $25 for each fixed
location; In cities and towns of less than 75,000 and not less than 40,000 inhabitants, $15
for each fixed location; in cities and towns of less than 40,000 and not less than 7,000 inhabitants,
$10 for each fixed location; in cities and towns of less than 7,000 and in all other places
whether incorporated or not, $5 for each fixed location. The payment of such license tax shall
authorize the doing of business only in and throughout the county where paid. If the licensee
does business in any other county or counties, he shall pay an annual license tax of $5 for
each photographer in each additional county in which he does business. Each transient or each
traveling photographer having no fixed place of business in...
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40-12-169
Section 40-12-169 Tractors, road machinery and trailers. Each person, other than a licensee
under Section 40-12-51, for engaging in the business of dealing in tractors, road machinery
or trailers, shall pay the following license tax: In cities and towns of 50,000 inhabitants
or over, state license of $50, county license of $40; in cities and towns of 25,000 and less
than 50,000 inhabitants, state license of $35, county license of $35; in cities and towns
of 5,000 and less than 25,000 inhabitants, state license of $20, county license of $20; and
in all other places of less than 5,000 inhabitants, whether incorporated or not, state license
of $10, county license of $10. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 156,
p. 178; Code 1940, T. 51, §605; Acts 1947, No. 133, p. 42.)...
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40-12-72
Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers. Each retail dealer in cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, or snuff, or any substitute
therefor, either or all, shall pay to the state the following privilege license tax: In cities
of 25,000 inhabitants and over, $15; in cities or towns of 10,000 inhabitants and less than
25,000 inhabitants, $10; in cities or towns of 5,000 inhabitants and less than 10,000 inhabitants,
$5; in cities or towns of 2,000 inhabitants and less than 5,000 inhabitants, $3; in all other
places, whether incorporated or not, $2. This privilege license tax is levied on each place
of business owned or operated by retail dealers, whether under the same roof or not. The phrase
"retail dealer" as used in this section shall include every person, firm, corporation,
club, or association, other than a wholesale dealer as defined in Section 40-12-73, who shall
sell or store or offer for sale any one or more of the articles...
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