40-12-80
Section 40-12-80 Collection agencies. Each collection agency shall pay the following license
tax: In towns and cities of 20,000 or more inhabitants, $100; in towns and cities of less
than 20,000 inhabitants, $25. Each person who shall employ agents to solicit claims for collection
from persons, firms, or corporations in the state shall be deemed a collection agency within
the meaning of this section. This section shall not apply to any person who is excluded from
the definition of the term "debt collector" under the federal Fair Debt Collection
Practices Act, 15 U.S.C. § 1692a(6). (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §492;
Act 2001-454, p. 595, §1.)...
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40-12-107
Section 40-12-107 Glass. Each person whose principal business is the selling of plate glass
or other glass shall pay the following license tax: In cities of 100,000 inhabitants or more,
$50; in cities or towns of more than 30,000 and under 100,000 inhabitants, $35; in cities
or towns of more than 7,000 and under 30,000 inhabitants, $20; in all other places, $10. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §532.)...
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40-12-113
Section 40-12-113 Ice cream. Each manufacturer of ice cream who sells any part of his output
at wholesale shall pay the following license tax: In cities of 35,000 inhabitants and more,
$50; in cities of less than 35,000 and not less than 7,000 inhabitants, $10; and in all other
places $5. Nothing in this section shall apply to soda fountains and places of like character
where the owner or proprietor manufactures ice cream exclusively for service at his established
place of business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §538.)...
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40-12-147
Section 40-12-147 Racetracks, athletic fields, etc. Each owner or lessee of an athletic field,
racetrack or place where races of any kind are held, or where admission fees charged are in
excess of $.50, shall pay the following license taxes: In cities or towns of less than 10,000
inhabitants, or within five miles thereof, $10; in cities or towns of 10,000 and less than
25,000 inhabitants, or within five miles thereof, $25; in cities of 25,000 inhabitants and
less than 50,000 inhabitants, or within five miles thereof, $50; and in cities of 50,000 inhabitants
or more, or within five miles thereof, $100. This section shall not apply to racetracks used
exclusively by any county or state fair or athletic fields owned or maintained in good faith
by educational institutions located in this state. The provisions of this title permitting
the payment of a half-year license tax after April 1 shall not apply to this section. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §577.)...
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40-12-92
Section 40-12-92 Dentists. Each person practicing the profession of dentistry in cities or
towns of over 25,000 inhabitants shall pay an annual license tax of $25; in cities or towns
of more than 5,000 and not exceeding 25,000 inhabitants, $15; in cities or towns of more than
1,000 and not exceeding 5,000 inhabitants, $10; in all other places whether incorporated or
not, $5; but no license shall be paid the county. If such business is conducted as a firm
or as a corporation in which more than one dentist is engaged, each dentist so engaged shall
pay the license tax as above stated; provided, that the license tax imposed by the section
shall not apply until such dentist shall have practiced his profession as long as two years.
Seventy-five percent of all moneys paid into the Treasury for licenses under this section
shall be paid to the secretary-treasurer of the Board of Dental Examiners each year. Such
amounts shall be paid annually upon the warrant of the Comptroller drawn on the...
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40-12-149
Section 40-12-149 Real estate brokers and agents - Realty situated within state. Each person
engaged in buying, selling or renting real estate on commission, when such real estate is
situated in this state, shall pay to the state the following license tax: In cities and towns
of 10,000 inhabitants and over, $15; in cities and towns of less than 10,000 and more than
5,000 inhabitants, $10; and in all other places, $5. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §580.)...
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40-12-75
Section 40-12-75 Cleaning and pressing establishments. Each person conducting what is commonly
known as a cleaning or pressing business, where wearing apparel is cleaned or pressed, shall
pay a license tax of $5 in all places of less than 10,000 inhabitants, whether incorporated
or not; in cities or towns of 10,000 inhabitants and less than 50,000 inhabitants, $10; in
cities of 50,000 inhabitants or more, $15; provided, that where dyeing is done singularly
or in conjunction with the cleaning and pressing business, $10 additional. Each place maintained
or operated for the reception or collection of such articles and not at the location of such
pressing, cleaning, or dyeing plant paying a license as such shall pay a license tax of $5.
A person not having a place of business within the State of Alabama where such work is actually
performed shall pay a license tax of $15 for the reception and collection of such articles.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §487.)...
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40-12-148
Section 40-12-148 Radios. Every person engaged in the business of selling radios or other receiving
or transmitting machines shall pay the following annual privilege tax: In cities of over 50,000
inhabitants, $25; in cities of over 15,000 inhabitants and not exceeding 50,000 inhabitants,
$15; in cities and towns of over 5,000 inhabitants and not exceeding 15,000 inhabitants, $10;
in cities or towns of over 1,000 inhabitants and not exceeding 5,000 inhabitants, $5; and
in all other places, whether incorporated or not, $3. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §578.)...
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40-12-79
Section 40-12-79 Coffins and caskets - Dealers and agents. Each dealer in coffins or caskets
and each agent or person taking or soliciting orders for retail deliveries of coffins or caskets
shall pay the following license tax: In unincorporated places or towns of 1,000 inhabitants
or less, $10; in towns and cities of over 1,000 inhabitants and not exceeding 7,000 inhabitants,
$20; in cities of over 7,000 and not exceeding 35,000 inhabitants, $50; in cities of over
35,000 inhabitants, $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §491.)...
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40-12-42
Section 40-12-42 Acetylene gas and carbide manufacturers. Each person manufacturing acetylene
gas and carbide shall pay the following license tax: In towns of over 25,000 inhabitants or
within five miles thereof, $50; all other places, whether incorporated or not, $25. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §452.)...
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