40-12-96
Section 40-12-96 Directories. Each person compiling, selling, or offering for sale directories
shall pay to the state license taxes as follows: For each city or town of 100,000 inhabitants
or over, $150; in cities or towns of 50,000 and less than 100,000 inhabitants, $75; in cities
or towns of 20,000 and less than 50,000 inhabitants, $50; in cities and towns of less than
20,000 inhabitants, $15; provided, that this section shall not apply to directories issued
by any person in connection with or as a part of a business for which a general license tax
is provided. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §509.)...
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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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40-12-169
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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45-2-20.02
Section 45-2-20.02 Prohibited entertainment, attire, and conduct. The following types of entertainment,
attire, and conduct are prohibited upon any premises of a licensed establishment within the
unincorporated area of Baldwin County. (1) The employment or use of any person, in any capacity,
in the sale or service of alcoholic beverages while the person is unclothed or in such attire,
costume, or clothing, as to expose to view any portion of the female breast below the top
of the areola, or of any portion of the male or female pubic hair, anus, cleft of the buttocks,
vulva, or genitals. (2) Live entertainment where any person appears in the manner described
in subdivision (1) or where the person perform, or the person performs, acts of or acts which
simulate any of the following: a. Sexual intercourse, masturbation, sodomy, bestiality, oral
copulation, flagellation, or any sexual act which is prohibited by law. b. The caressing or
fondling of the breasts, buttocks, anus, or genitals....
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45-49-20.02
Section 45-49-20.02 Prohibited entertainment, attire, and conduct. The following types of entertainment,
attire, and conduct are prohibited upon any premises of a licensed establishment within the
unincorporated area of Mobile County: (1) The employment or use of any person, in any capacity,
in the sale or service of alcoholic beverages while the person is unclothed or in such attire,
costume, or clothing, as to expose to view any portion of the female breast below the top
of the areola, or of any portion of the male or female pubic hair, anus, cleft of the buttocks,
vulva, or genitals. (2) Live entertainment where any person appears in the manner described
in paragraph a. or where the persons perform, or the person performs, acts of or acts which
simulate any of the following: a. Sexual intercourse, masturbation, sodomy, bestiality, oral
copulation, flagellation, or any sexual act which is prohibited by law. b. The caressing,
licking, kissing, or fondling of the breasts, buttocks,...
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40-12-123
Section 40-12-123 Machinery repair shops. Each person operating a shop for the repair or rebuilding
of machinery or making parts therefor for the public and charging for same shall pay the following
license tax: In cities or towns of 100,000 or more inhabitants, $40; in cities or towns of
50,000 and less than 100,000 inhabitants, $25; in cities or towns of 15,000 and less than
50,000 inhabitants, $15; and in all other places, whether incorporated or not, $5. This license
shall not apply to what is commonly known as a blacksmith shop or to shops repairing automobiles
where a garage license or an automobile repair license has been taken out. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §548.)...
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40-12-158
Section 40-12-158 Shotguns, rifles, ammunition, etc. (a) Each person dealing in shotguns, rifles
of .22 caliber or over, metallic ammunition or shotgun shells shall pay a license tax of $25
in cities of 100,000 inhabitants or over; $10 in cities or towns of 7,000 and less than 100,000
inhabitants; and $3 in all other places, whether incorporated or not. (b) Regularly licensed
rolling stores selling any or all of the articles enumerated in this section shall, in addition
to the license provided in Section 40-12-174, pay a license tax of $5 to the state and $5
to the county in each county in which they sell or offer such articles for sale. (Acts 1935,
No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 214, p. 248; Code 1940, T. 51, §589; Acts 1943,
No. 474, p. 438.)...
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40-12-163
Section 40-12-163 Street fairs and carnivals. Each person operating or conducting an exhibition
termed a "street fair" or "carnival" shall pay to the state a license
tax as follows: For an exhibition operating or composed of or controlling or embracing not
more than 10 exhibits, devices or concessions, $50; but where more than 10 and not exceeding
20 exhibits, devices or concessions, $75; and where more than 20 and not exceeding 35, $100;
and where more than 35 exhibits, devices or concessions, $150. This license shall entitle
the street fair or carnival to be operated for a period of not exceeding two weeks in any
one place at any one time. For the purpose of this section, a "street fair" or "carnival"
shall mean a combination of exhibitions, also called sideshows, rides, games of chance, tests
of skill or strength, concessions and any other devices generally associated with a "street
fair" or "carnival," regardless of ownership, when operated as a combination
or a group, and...
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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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45-41-170.02
Section 45-41-170.02 Public nuisance - Motor vehicles. It shall be unlawful for any person
to park, leave, or store upon any place or premises within the unincorporated territory of
Lee County more than two motor vehicles which are not currently operable and validly registered
and tagged as required by state law. Each day that such vehicles are parked, left, or stored
upon any place or premises within the unincorporated territory of Lee County shall constitute
a separate offense. This section shall not apply to a licensed business if such parking, leaving,
or storing of motor vehicles is a reasonably necessary incident in the operation of the business.
(Act 99-411, p. 733, §3.)...
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