40-12-140
Section 40-12-140 Photographers and photograph galleries. Every photograph gallery or
person engaged in photography, when the business is conducted at a fixed location, shall pay
the following license tax: in cities and towns of 75,000 inhabitants and over, $25 for each
fixed location; In cities and towns of less than 75,000 and not less than 40,000 inhabitants,
$15 for each fixed location; in cities and towns of less than 40,000 and not less than 7,000
inhabitants, $10 for each fixed location; in cities and towns of less than 7,000 and in all
other places whether incorporated or not, $5 for each fixed location. The payment of such
license tax shall authorize the doing of business only in and throughout the county where
paid. If the licensee does business in any other county or counties, he shall pay an annual
license tax of $5 for each photographer in each additional county in which he does business.
Each transient or each traveling photographer having no fixed place of business in...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief
clerk; powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October
1, 1991, there is hereby created the office of commissioner of licenses. The salary of the
commissioner of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually.
The annual salary shall be payable in equal biweekly installments from the general funds of
the county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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40-12-169
Section 40-12-169 Tractors, road machinery and trailers. Each person, other than a licensee
under Section 40-12-51, for engaging in the business of dealing in tractors, road machinery
or trailers, shall pay the following license tax: In cities and towns of 50,000 inhabitants
or over, state license of $50, county license of $40; in cities and towns of 25,000 and less
than 50,000 inhabitants, state license of $35, county license of $35; in cities and towns
of 5,000 and less than 25,000 inhabitants, state license of $20, county license of $20; and
in all other places of less than 5,000 inhabitants, whether incorporated or not, state license
of $10, county license of $10. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 156,
p. 178; Code 1940, T. 51, §605; Acts 1947, No. 133, p. 42.)...
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40-12-135
Section 40-12-135 Oculists, optometrists and opticians. Each oculist, optometrist, or
optician practicing his profession shall pay the following license tax: In cities or towns
of over 5,000 inhabitants, $25; in cities and towns of 1,000 to 5,000 inhabitants, $10; and
all other places, whether incorporated or not, $5, but no license 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 oculist, optometrist, or optician so engaged shall pay the license as above
stated; provided, that the license imposed by this section shall not apply until such
oculist, optometrist, or optician shall have practiced his profession as long as two years.
A licensee having procured a license in the city or town where he has his principal office
may practice his profession in any other place without the payment of an additional license.
(Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 218, p. 259; Code 1940, T. 51,...

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11-51-126
Section 11-51-126 Express companies. (a) There may be levied and collected by the several
towns and cities of the state from any express company or companies for the privileges of
doing business within the municipal limits a privilege or license tax to be computed and based
on the population of said cities or towns as fixed by the last federal census as follows:
(1) In municipalities having a population of 500 people or less, $2.50 per annum; (2) In municipalities
having a population of over 500 people and not exceeding 1,000, $15.00 per annum; (3) In municipalities
having a population of over 1,000 and not exceeding 2,000, $25.00 per annum; (4) In municipalities
having a population of over 2,000 and not exceeding 3,000, $35.00 per annum; (5) In municipalities
having a population of over 3,000 and not exceeding 4,000, $45.00 per annum; (6) In municipalities
having a population of over 4,000 and not exceeding 5,000, $75.00 per annum; (7) In municipalities
having a population of over...
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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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40-12-117
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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40-12-126
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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11-51-127
Section 11-51-127 Telegraph companies. (a) There may be levied and collected by the
several towns and cities in the state from any telegraph company or companies for the privilege
of doing intrastate business within the municipal limits a privilege or license tax to be
computed and based on the population of such cities or towns as fixed by the last federal
census: (1) In municipalities having a population of 1,000 people or less, $7.50 per annum;
(2) In municipalities having a population of over 1,000 and not exceeding 5,000, $37.50 per
annum; (3) In municipalities having a population of over 5,000 and not exceeding 10,000, $75.00
per annum; (4) In municipalities having a population of over 10,000 and not exceeding 25,000,
$150.00 per annum; (5) In municipalities having a population of over 25,000 and not exceeding
50,000, $375.00 per annum; and (6) In municipalities having a population exceeding 50,000,
$750.00 per annum. (b) The license or privilege taxes provided for in subsection...
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40-12-41
Section 40-12-41 Abstract companies, etc. Abstract companies and persons engaged in
the business of furnishing abstracts of title shall pay the following license taxes: In towns
or cities of 100,000 inhabitants or more, $75; in towns or cities of 50,000 inhabitants and
less than 100,000 inhabitants, $50; in towns or cities of 20,000 inhabitants and less than
50,000 inhabitants, $40; in towns or cities of 10,000 inhabitants and less than 20,000 inhabitants,
$25; in towns and cities of 5,000 inhabitants and less than 10,000 inhabitants, $20; and in
all other places, whether incorporated or not, $10. The payment of the license tax required
by this section shall authorize the doing of business only in the town, city, or county
where paid; provided, that this section shall not apply to regular licensed practicing
attorneys who furnish abstracts as a part of their general practice. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §451.)...
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