40-12-155
Section 40-12-155 Scientists, naturopaths, and chiropodists. Each scientist, naturopath, or
chiropodist practicing his profession shall pay an annual license tax of $10 to the state,
but no license tax shall be paid to the county. If such business is conducted as a firm or
corporation in which more than one person is engaged, each scientist, naturopath, or chiropodist
so engaged shall pay a license tax of $10; provided further, that no scientist, naturopath
or chiropodist shall be required to pay a license tax until after he has practiced his profession
for two years. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §586.)...
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40-12-43.1
Section 40-12-43.1 Added fee for private examining or collecting firms. Every private examining
or collecting firm shall pay a separate annual state license fee of twenty-five dollars ($25),
no later than October 1 of each year or within 30 days of entering into a contract with a
county or municipality, with proceeds to be paid by the state Comptroller to the Alabama Local
Tax Institute of Standards and Training established under Section 40-2A-15, for the administration
of the institute's examiner certification program. If the firm has engaged more than one examiner,
each such person so engaged shall pay the separate license fee of twenty-five dollars ($25)
within 30 days of being hired by the private examining or collecting firm. No private examining
or collecting firm shall be issued a license unless it is in compliance with the provisions
of Chapter 2A and this section. (Act 98-191, p. 297, §6.)...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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45-39-245.02
Section 45-39-245.02 Privilege or license tax - City of Florence. In the City of Florence,
Alabama, there is hereby levied, in addition to all other taxes of every kind now imposed
by law, and shall be collected as herein provided, a privilege or license tax against the
person on account of the business activities and in the amount to be determined by the application
of rates against gross sales, or gross receipts, as the case may be, as follows: (1) Upon
every person, firm, or corporation, engaged or continuing within the City of Florence, Alabama,
in business of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character, not including, however, bonds or other evidences
of debts or stocks, nor sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to...
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45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale County,
Alabama, outside the city limits of Florence, there is hereby levied, in addition to all other
taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege
or license tax against the person on account of the business activities and in the amount
to be determined by the application of rates against gross sales, or gross receipts, as the
case may be, as follows: (1) Upon every person, firm, or corporation, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on every
person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco
or tobacco products in Macon County, a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars made of tobacco or any substitute
therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single
wrapped cigars. c. Five cents ($.05) for each sack, can, package, or other container of smoking
tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms
of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.
d. Five cents ($.05), for each sack, plug, package, or other container of chewing tobacco,
which tobacco is prepared in such manner suitable for chewing only...
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45-49-244
Section 45-49-244 License or privilege fee. (a)(1) In Mobile County, the county commission
is hereby authorized to levy a license or privilege fee upon any person for engaging in any
business for which he or she is not required by law to pay any license or privilege fee or
tax to either the State of Alabama or the county. (2) When a person is engaged in more than
one business for one or more of which a license or privilege fee or tax is required to be
paid to the state or the county but for one or more of which no license or privilege tax is
required to be paid to the state or county, the county commission shall have the authority
to levy a license or privilege fee upon that business, or those businesses, for engaging in
which such person is not required to pay any license or privilege tax to the state or county.
Nothing herein shall be construed to cause a person engaged in the operation of farming of
any type to have to pay additional business or privilege fees. (b) The fees hereby...
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40-12-44
Section 40-12-44 Adding machines, calculating machines, comptometers, etc. Each person engaged
in the business of selling adding machines, calculating machines, comptometers, billing machines,
bookkeeping machines, cash registers, typewriters, or similar machines shall pay the following
annual privilege tax: In counties of over 100,000 inhabitants, $100; in counties of over 60,000
inhabitants and not over 100,000 inhabitants, $60; in counties of over 40,000 inhabitants
and not over 60,000 inhabitants, $40; in counties of 40,000 inhabitants or less, $25. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §454.)...
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40-12-51
Section 40-12-51 Automobile dealers. Each person dealing in, selling, or purchasing for resale
automobiles, trucks, or other self-propelled vehicles shall pay an annual state license as
provided in this section and shall pay a county license tax of one half the amount of his
state license tax for the use of the counties. The following license taxes shall be paid by
each dealer, each agent, or other person, except agents of a dealer who have procured the
licenses required in the following section: In cities and towns of 50,000 or more inhabitants,
$140; in cities and towns of over 25,000 and not exceeding 50,000 inhabitants, $100; in cities
and towns of over 10,000 and not exceeding 25,000 inhabitants, $80; in cities and towns of
over 5,000 and not exceeding 10,000 inhabitants, $65; in cities and towns of over 2,500 and
not exceeding 5,000 inhabitants, $50; in cities and towns of 2,500 and less inhabitants, $30;
in all other places, whether incorporated or not, $30; provided, that a...
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40-12-69
Section 40-12-69 Cereal beverages, carbonated or other soft drinks - Retailers. (a) Each person
engaged in the business of selling at retail cereal beverages, carbonated or other soft drinks
in bottles, cans, or other sealed containers shall pay an annual license tax of $2.50. (b)
Each person engaged in the retail business of selling soft drinks in whatever form, by means
of taps or other dispensing devices, shall pay annually the following license taxes: In unincorporated
places, and towns and cities of not over 5,000 inhabitants, $10; in cities and towns of over
5,000 and not over 15,000 inhabitants, $15; in cities of over 15,000 and not over 25,000 inhabitants,
$20; in cities of more than 25,000 inhabitants, $25. A person licensed under this subsection
shall be thereby also licensed to sell at retail cereal beverages, carbonated or other soft
drinks in bottles, cans, or other sealed containers without the payment of the license imposed
in subsection (a) of this section. (Acts 1935,...
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