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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40-12-169
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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40-12-80
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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40-12-106
Section 40-12-106 Gasoline stations and pumps. Each person operating for profit a gasoline
filling station or pump in cities or towns, or within three miles thereof, shall, on October
1, of each year, pay the following annual privilege tax: In cities of 100,000 inhabitants
and over, where only one pump or filler is used, $28 and, for each additional pump, $21; in
cities or towns of 40,000 inhabitants and less than 100,000 inhabitants, where only one pump
or filler is used, $21 and, for each additional pump, $14; in cities or towns of 12,000 inhabitants
and less than 40,000, where only one pump or filler is used, $18 and, for each additional
pump, $10; in cities or towns of 5,000 inhabitants and less than 12,000, where only one pump
or filler is used, $14 and, for each additional pump, $7; in incorporated towns of 1,000 inhabitants
and less than 5,000, where only one pump or filler is used, $7 and, for each additional pump,
$5; in incorporated towns of less than 1,000 inhabitants, $3.50...
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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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40-12-62
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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40-12-72
Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers. Each retail dealer in cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, or snuff, or any substitute
therefor, either or all, shall pay to the state the following privilege license tax: In cities
of 25,000 inhabitants and over, $15; in cities or towns of 10,000 inhabitants and less than
25,000 inhabitants, $10; in cities or towns of 5,000 inhabitants and less than 10,000 inhabitants,
$5; in cities or towns of 2,000 inhabitants and less than 5,000 inhabitants, $3; in all other
places, whether incorporated or not, $2. This privilege license tax is levied on each place
of business owned or operated by retail dealers, whether under the same roof or not. The phrase
"retail dealer" as used in this section shall include every person, firm, corporation,
club, or association, other than a wholesale dealer as defined in Section 40-12-73, who shall
sell or store or offer for sale any one or more of the articles...
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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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40-12-108
Section 40-12-108 Golf, miniature golf, etc., courses. Each person operating a golf course
or courses where the game of golf, miniature golf, or a similar game is played, either indoors
or out, where a charge is made, shall pay the following license tax: Iin towns and cities
of 500 and not exceeding 10,000 inhabitants, or within 10 miles of the city limits thereof,
$10 for each golf course and $5 for each table or course where miniature golf or a similar
game is played; in towns or cities of over 10,000 and not exceeding 35,000 inhabitants, or
within 10 miles of the city limits thereof, $20 for each golf course and $10 for each table
or course where miniature golf or a similar game is played; in cities having more than 35,000
inhabitants, or within 10 miles of the city limits thereof, $40 for each golf course and $15
for each table or course where miniature golf or a similar game is played; and in all other
places, whether incorporated or not, for each golf course $5 and for each table...
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40-12-116
Section 40-12-116 Junk dealers. (a) Each junk dealer shall pay the following license tax: in
all places of less than 1,000 inhabitants, whether incorporated or not, $10; in towns of 1,000
inhabitants and less than 3,000 inhabitants, or within 10 miles thereof, $20; in cities and
towns of 3,000 and less than 10,000 inhabitants, or within 10 miles of the city limits thereof,
$30; in cities and towns of 10,000 and less than 20,000 inhabitants, or within 10 miles of
the city limits thereof, $50; in cities and towns of 20,000 inhabitants and less than 50,000
inhabitants, or within 10 miles of the city limits thereof, $75; and in cities and towns of
50,000 inhabitants and over or within 10 miles of the city limits thereof, $150. Each junk
dealer, his clerk, agent or employee shall keep a book open to inspection in which he shall
make entries of all articles of railroad iron or brass, pieces of machinery and plumbing material,
automobiles, automobile tires, parts, and accessories, or other...
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