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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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11-51-94
Section 11-51-94 License designates place of business, etc., and authorizes conduct
thereof only at place designated; change of place of business, etc.; uniformity of license
tax; classification, etc., of licenses in certain cities. Any person desiring to engage in
any trade, business, profession, or occupation for which a license is or may be required shall
designate the place at which such trade or business or occupation or profession is carried
on, and the license to be issued under this division shall designate such place, and such
license shall authorize the carrying on of such trade, business, occupation, or profession
only at the place designated unless such person shall be granted permission by the council
or other governing body to move his place of business, trade, occupation, or profession to
another place in the city or town, and in that event such permission shall be endorsed by
the clerk on such license. The same license shall be charged and collected for all portions
of...
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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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45-35-242.03
Section 45-35-242.03 Repeal of taxes levied or collected by incorporated cities or towns.
After July 8, 1982, no incorporated city or town in Houston County, Alabama, shall levy or
collect a privilege license or excise tax on any liquid motor fuel upon the business of selling,
delivering, withdrawing from storage, or keeping in storage such fuels, on a quantity basis;
provided, however, this shall not apply to the ordinary license to do business in the municipalities.
All municipal privilege, excise, and/or license taxes on gasoline or gasohol now being levied
or collected by any incorporated city or town in the county are expressly repealed. (Act 82-727,
p. 183, §4.)...
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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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45-8-150.03
Section 45-8-150.03 Bingo games - Permits; ordinances. (a) No qualified organization
shall be permitted to operate a bingo game unless the county governing body, or the governing
bodies of the respective cities and towns, within their respective jurisdictions, issues a
permit to the organization authorizing it to do so. The permit required by this article is
in addition to, and not in lieu of, any other business license which may be required by law,
and no bingo game shall be operated until all required licenses have been obtained. A permit
holder may hold only one permit and that permit is valid for only one location. A permit is
not assignable or transferable. (b) The Calhoun County Commission, or any governing body for
any municipality wholly or partially located within Calhoun County, may establish an ordinance
for the operation of bingo games within its jurisdiction. Any ordinance adopted by a governing
body shall be at least as restrictive of the operation of bingo games as this...
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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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11-51-128
Section 11-51-128 Telephone companies. (a) The maximum amount of privilege or license
tax which the several municipalities within this state may annually assess and collect of
persons operating telephone exchanges and long distance telephone lines in this state for
the privilege of doing intrastate business within the limits of such municipalities, whether
such persons are incorporated under the laws of this state or any other state, is fixed as
follows: (1) In municipalities having not exceeding 500 inhabitants, exchange license, $15.00,
long distance license, $8.00; (2) In municipalities having a population of more than 500 and
not exceeding 1,000, exchange license, $30.00, long distance license, $8.00; (3) In municipalities
having a population of more than 1,000 and not exceeding 2,000, exchange license, $60.00,
long distance license, $15.00; (4) In municipalities having a population of more than 2,000
and not exceeding 3,000, exchange license, $105.00, long distance license,...
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45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of
the license inspector to scrutinize the records and stubs kept in the office of the county
license department and also to examine the license records of each city or town located in
the county of which he or she has been appointed license inspector, and if it shall be reported
to the license inspector or come to his or her knowledge that any person, persons, firms,
or corporations have failed or refused to take out a license for a business or occupation
for which a license is required by the state, or have failed or refused to take out a license
for operating any motor vehicle or trailer for which license is required by law, the license
inspector shall thereupon cite such delinquent to appear before the license inspector at the
courthouse of the county in which the citation is issued and show cause why the license or
privilege tax required by law has not been paid, and at the same time shall file with...
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11-51-124
Section 11-51-124 Railroads. (a) The maximum amount of privilege or license tax which
the several municipalities within this state may annually assess and collect of persons operating
railroads in this state as common carriers for the privilege of doing intrastate business
within the limits of such municipalities, whether such companies are incorporated under the
laws of this state or any other state or whether incorporated at all or not, is hereby prescribed
and fixed as follows: (1) In municipalities of not more than 250 inhabitants, $10.00; (2)
In municipalities having a population of more than 250 and not exceeding 500, $15.00; (3)
In municipalities having a population of more than 500 and not exceeding 750, $20.00; (4)
In municipalities having a population of more than 750 and not exceeding 1,000, $25.00; (5)
In municipalities having a population of more than 1,000 and not exceeding 5,000, $25.00 for
the first 1,000 inhabitants and $25.00 for each additional 1,000 inhabitants or a...
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