40-12-117
Section 40-12-117 Laundered towel, apron, etc., rentals; diaper services. (a) Each person renting
or supplying laundered towels, aprons, coats, linens or supplying other similar service, except
those persons engaged in the business of renting diapers who do not rent or supply laundered
towels, aprons, coats or linens shall pay the following license tax: In cities of 100,000
inhabitants or over, $50; in cites or towns of 60,000 and less than 100,000 inhabitants, $35;
in cities or towns of 25,000 and less than 60,000 inhabitants, $25; in cities and towns of
10,000 and less than 25,000 inhabitants, $15; and all other places, whether incorporated or
not, $10. This section shall not apply to regular laundries which have paid the license taxes
on laundries levied by this title. (b) Each person furnishing diaper service or laundered
diapers shall pay a license tax of $50 in the county in which he maintains his principal place
of business and shall pay a license tax of $7 in each county...
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40-12-145
Section 40-12-145 Plumbers, steam fitters, tin shop operators, etc. Each person doing business
as a plumber, steam fitter or operator of a tin shop or roofing shop shall pay the following
license tax: In towns or cities of 50,000 inhabitants or over, $25; in cities and towns of
10,000 inhabitants and less than 50,000 inhabitants, $15; in cities and towns of less than
10,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §574.)...
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40-12-245
40-12-245 Section 40-12-245 License taxes and registration fees- Jitney buses The following
license tax or registration fee shall be charged for operating a jitney bus on the public
highways of this state Each jitney bus operating in or adjacent to a city of 100,000 inhabitants
or over:$300 per annum when the seating capacity does not exceed five, and$20 per annum for
each additional seating capacity in excess of five Each jitney bus operating in or adjacent
to a city of 50,000 inhabitants or over but less than 100,000,$200 per annum when the seating
capacity does not exceed five, and$15 for each seating capacity in excess of five Each jitney
bus operating in or adjacent to a city of 25,000 and over but less than 50,000 inhabitants$150
per annum, when the seating capacity does not exceed five, and$10 for each additional seating
capacity in excess of five; an Each jitney bus operating in or adjacent to cities of 5,000
inhabitants or over but less than 25,000 inhabitants,$100 per annum...
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40-12-62
Section 40-12-62 Bicycles and motorcycles. Each person other than a licensee under Section
40-12-51 engaging in the business of dealing in, renting, or hiring bicycles or motorcycles
shall pay the following license tax: In cities or towns over 20,000 inhabitants, $15; in cities
or towns of 10,000 to 20,000 inhabitants, $10; in all other places, whether incorporated or
not, $5. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 156, p. 178; Code 1940,
T. 51, §474; Act 2002-256, p. 537, §1.)...
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40-12-106
Section 40-12-106 Gasoline stations and pumps. Each person operating for profit a gasoline
filling station or pump in cities or towns, or within three miles thereof, shall, on October
1, of each year, pay the following annual privilege tax: In cities of 100,000 inhabitants
and over, where only one pump or filler is used, $28 and, for each additional pump, $21; in
cities or towns of 40,000 inhabitants and less than 100,000 inhabitants, where only one pump
or filler is used, $21 and, for each additional pump, $14; in cities or towns of 12,000 inhabitants
and less than 40,000, where only one pump or filler is used, $18 and, for each additional
pump, $10; in cities or towns of 5,000 inhabitants and less than 12,000, where only one pump
or filler is used, $14 and, for each additional pump, $7; in incorporated towns of 1,000 inhabitants
and less than 5,000, where only one pump or filler is used, $7 and, for each additional pump,
$5; in incorporated towns of less than 1,000 inhabitants, $3.50...
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40-12-126
Section 40-12-126 Medicine, chemistry, bacteriology, etc. Each person engaged in the practice
of medicine, chemistry, bacteriology, roentgenology, or other similar profession, except chemists,
bacteriologists, and roentgenologists employed full time by physicians, nonprofit scientific
institutions, and hospitals, and except doctors employed exclusively by a medical college,
shall pay the following annual license tax: In cities or towns of over 5,000 inhabitants,
$25; 1,000 to 5,000 inhabitants, $10; all other places, whether incorporated or not, $5, but
no license tax 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 person so engaged shall pay the
license tax as above stated. The license tax imposed by this section shall not apply until
such person shall have practiced his or her profession as long as two years. Two fifths of
the annual license tax herein levied shall remain in the Treasury and shall...
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40-12-143
Section 40-12-143 Pistols, revolvers, bowie and dirk knives, etc.; gun and knife shows. Persons
dealing in pistols, revolvers, maxim silencers, bowie knives, dirk knives, brass knucks or
knucks of like kind, whether principal stock in trade or not shall pay the following license
tax: In cities and towns of 35,000 inhabitants and over, $150; and in all other places, $100.
The required license amounts shall be paid for each place of business from which sales of
such items are made. In addition to any other required licenses, a person may organize and
conduct a gun and knife show of no more than seven days, by paying the maximum license tax
prescribed in this section, as well as the maximum license taxes provided in Sections 40-12-158
and 40-12-174(d), for each such show. Participants shall not be required to pay the license
taxes provided in this section, nor in Section 40-12-158 or 40-12-174 for participating in
such shows, provided the organizer has paid the license taxes prescribed in...
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37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city or town
in this state shall have the right by proper ordinance to tax and collect reasonable privilege
license fees or taxes from any motor bus terminal or any person operating any terminal or
station facilities for transportation of passengers, property or express transported by motor
carrier and any motor carrier as defined by this chapter where such motor carrier does business
in said city or town by receiving passengers or freight for transportation for hire between
said city or town and another point in Alabama; provided, that said privilege license or tax
shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000 inhabitants,
that said privilege license or tax shall not exceed the sum of $100.00 in incorporated cities
or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license or tax
shall not exceed the sum of $200.00 in incorporated cities or...
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40-12-47
Section 40-12-47 Amusement parks. Owners and operators of permanent amusement parks which shall
be open for the public for not more than five months of each year may be exempted from payment
of the license or privilege taxes on amusements or entertainments licensed by this title;
provided, that they take out and pay for a license to operate a permanent amusement park at
the following rates: In cities or towns of less than 5,000 inhabitants, or within five miles
thereof, $25; in cities or towns of 5,000 inhabitants and less than 15,000 inhabitants, or
within five miles thereof, $50; in cities of 15,000 and less than 25,000 inhabitants, or within
five miles thereof, $100; in cities of 25,000 or more inhabitants, or within five miles thereof,
$200. The provision of this title permitting the payment of a half-year license after April
1 shall not apply to this section. No license shall be paid under this section by any town
or city which itself owns and operates an amusement park. (Acts...
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40-12-61
Section 40-12-61 Beauty parlors, etc. Each person operating what is generally known as a beauty
parlor or other place where hairdressing, facial treatments, manicuring, or hair waving is
done shall pay a license tax of $10 and for each operator so employed, as follows: In cities
of more than 60,000 inhabitants, $6; in cities of less than 60,000 inhabitants and all other
places whether incorporated or not, $4. This schedule of fees shall apply to beauty parlor
colleges where said colleges engage in beauty parlor work for which a charge is made or material
used is charged therefor. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §473.)...
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