40-12-161
Section 40-12-161 Spectacles or eyeglasses. Each person selling spectacles or eyeglasses, other
than nonprescription sunglasses, shall pay the following license tax: In cities or towns of
50,000 inhabitants and over, $25; in cities or towns of 15,000 inhabitants and less than 50,000
inhabitants, $15; in cities and towns of over 5,000 inhabitants and less than 15,000 inhabitants,
$10; and in all other places, whether incorporated or not, $5. (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §594.)...
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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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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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40-12-60
Section 40-12-60 Battery shops. Each battery shop for the repairing and recharging and selling
of batteries shall pay the following license taxes: In cities and towns of over 60,000 inhabitants,
$20; in cities and towns of 16,000 inhabitants and not over 60,000 inhabitants, $15; in cities
and towns of 5,000 and not over 16,000 inhabitants, $10; in all other places, whether incorporated
or not, $5. The above license tax shall not apply unless a complete battery service is rendered.
Each manufacturer of batteries shall pay a license tax of $100; provided, that such manufacturer
paying the license hereunder shall not be required to pay the license under Section 40-12-172.
(Acts 1935, No. 194, p. 256; Acts 1939, No. 597, p. 967; Code 1940, T. 51, §472; Acts 1943,
No. 567, p. 569.)...
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40-12-118
Section 40-12-118 Laundries. Each person, firm or corporation who operates what is commonly
known as a power or steam laundry shall pay the following license tax: In cities and towns
of 35,000 inhabitants and over, $60; in cities and towns of less than 35,000 and not less
than 15,000 inhabitants, $30; in cities and towns of less than 15,000 and not less than 5,000
inhabitants, $15; and in all other places, whether incorporated or not, $10. Self-service
laundries or concerns commonly known as launderettes shall pay a license tax of 25 percent
of the power or steam laundry license. Each laundry operated by hand power shall pay a license
tax of $10; provided, that no license shall be required of a person commonly known as a "washwoman."
Hotels which operate laundries exclusively for their own guests shall pay a license tax of
25 percent of the foregoing enumerated amounts for power or steam laundries. A person not
having a place of business within the State of Alabama where such work is...
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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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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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40-12-145
Section 40-12-145 Plumbers, steam fitters, tin shop operators, etc. Each person doing business
as a plumber, steam fitter or operator of a tin shop or roofing shop shall pay the following
license tax: In towns or cities of 50,000 inhabitants or over, $25; in cities and towns of
10,000 inhabitants and less than 50,000 inhabitants, $15; in cities and towns of less than
10,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §574.)...
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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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40-12-51
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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