11-51-93
Section 11-51-93 Violations; penalties. (a) It shall be unlawful for any person, taxpayer,
or agent of a person or taxpayer to engage in businesses or vocations in a municipality for
which a license may be required without first having procured a license therefor. A violation
of this division or of an ordinance passed hereunder fixing a license shall be punishable
by a fine fixed by ordinance, not to exceed the sum of five hundred dollars ($500) for each
offense, and if a willful violation, by imprisonment, not to exceed six months, or both, at
the discretion of the court trying the same. Each day shall constitute a separate offense.
(b) In addition to the penalties prescribed by subsection (a), if a taxpayer fails to pay
any business license tax owed to a taxing jurisdiction on or before the date prescribed therefor,
there shall be assessed a penalty of 15 percent of the business license tax required to be
paid with the license form. There shall be assessed a penalty of 30 percent of...
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32-6-215
Section 32-6-215 Fees. The fee for issuance of each temporary license tag shall be $2.25 which
shall be collected by the designated agent or manufacturer or dealer qualifying under Section
32-6-212. From each such fee collected, the designated agent, manufacturer, or dealer shall
remit $1.50 to the department for deposit to the Public Road and Bridge Fund of the State
of Alabama and shall remit $.75 to the county in which the temporary license tag is issued
to be paid into the treasury of the county, provided, that in all counties where the probate
judge is reimbursed on a fee basis instead of on a salary basis, then such $.75 shall be paid
to the probate judge. (Acts 1979, No. 79-817, p. 1516, §6.)...
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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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40-12-121
Section 40-12-121 Lumber and timber dealers. Each wholesale dealer or jobber of lumber and
timber and each wholesale dealer in lumber and timber on commission whether maintaining an
established place of business or not shall pay a license tax of $100. A sawmill operator,
regularly licensed under Section 40-12-154, shall not become liable for the license tax imposed
by this section by reason of his purchasing partially manufactured lumber from other sawmills,
if the processing of said partially manufactured lumber is completed at the plant of the sawmill
operator so purchasing the same and the lumber is thereafter shipped or sold in the same manner
as lumber manufactured at the plant of such operator; provided, that such purchases do not
exceed in volume the lumber manufactured by such operator at his own plant or plants. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §546; Acts 1945, No. 460, p. 693.)...
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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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40-12-166
Section 40-12-166 Theaters, vaudeville and variety shows. Each person engaged in conducting
a theater, vaudeville or variety show and each person conducting any other exhibition, show,
entertainment or performance to which an admission is charged and not in this chapter otherwise
licensed shall pay an annual license tax for each place of business as follows: In towns and
cities of 3,000 inhabitants or less and in unincorporated places, $5; in cities of more than
3,000 and less than 7,000 inhabitants, $10; in cities of 7,000 and less than 20,000 inhabitants,
$20; in cities of 20,000 and less than 30,000 inhabitants, $25; and in cities of 30,000 inhabitants
or more, $35. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §601.)...
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40-12-46
Section 40-12-46 Air-conditioning plants and equipment. Each person engaged in the business
of selling or installing air-conditioning plants or equipment which use or require the use
of water connections shall pay, in the county in which is located his principal office, an
annual state privilege tax of $100 and a county privilege tax of $50; provided, that in each
other county in which such person engages in the business of selling or installing such air-conditioning
plants or equipment, he shall pay a state license tax of $10 and a county license tax of $5;
provided further, that no person subject to the provisions of this section shall be required
to pay the license tax levied hereunder in any county other than where he maintains a regular
and established place of business for the purpose of selling or installing such air-conditioning
plants or equipment. Any person other than those persons licensed under paragraph one hereof
engaged in the business of selling or installing...
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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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40-12-73
Section 40-12-73 Cigars, cigarettes, cheroots, etc. - Wholesalers. Each wholesale dealer in
cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay one privilege license tax to the state of $100 and $5 to
each county in which such wholesale dealer does business. The phrase "wholesale dealer"
as used in this section shall include persons, firms, corporations, clubs, or associations
who shall sell or store or offer to sell any one or more of the articles enumerated herein
to retail dealers for the purpose of resale only. The privilege license tax herein levied
shall be in addition to the sales tax as provided in Section 40-25-2. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §485.)...
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40-12-89
Section 40-12-89 Credit agencies. (a) Each person, firm, or corporation inquiring into and
reporting on the credit and standing of persons, firms, or corporations in this state shall
pay the following license tax: (1) In each county where the population exceeds 300,000, a
state license tax of $200 for each place of business and a county license tax of $50; (2)
In each county where the population exceeds 200,000, but is not more than 300,000, a state
license tax of $150 for each place of business and a county license tax of $50; (3) In each
county where the population exceeds 100,000, but is not more than 200,000, a state license
tax of $100 for each place of business and a county license tax of $25; (4) In each county
where the population exceeds 50,000, but is not more than 100,000, a state license tax of
$50 for each place of business and a county license tax of $25; and (5) In all other counties,
$25 to the state for each place of business and $12.50 to the county. (b) This section...

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