32-8-2
Section 32-8-2 Definitions. For the purpose of this chapter, the following terms shall have
the meanings respectively ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) CURRENT ADDRESS. A new address different from the address
shown on the application or on the certificate of title. The owner, within 30 days after the
address is changed from that shown on the application or on the certificate of title, shall
notify the department of the change of address in the manner prescribed by the department.
(2) DEALER. A person licensed as an automobile or motor vehicle dealer, or travel trailer
dealer and engaged regularly in the business of buying, selling, or exchanging motor vehicles,
trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor
vehicles, or travel trailers in this state, and having in this state an established place
of business. (3) DEPARTMENT. The Department of Revenue of this state. (4)...
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40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or gas from
soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter, as herein
provided, annual privilege taxes upon every person engaging or continuing to engage within
the State of Alabama in the business of producing or severing oil or gas, as defined herein,
from the soil or the waters, or from beneath the soil or the waters, of the state for sale,
transport, storage, profit, or for use. The amount of such tax shall be measured at the rate
of eight percent of the gross value of the oil or gas at the point of production except as
provided in subsequent subdivisions of this subsection. Provided, however, that the tax on
offshore production, produced from depths greater than 8,000 feet below mean sea level, shall
not be computed as a percentage of gross value at the point of production, as provided in
this article, but shall be computed as a percentage of gross proceeds, as...
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32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title, for
the purpose of this title, shall have meanings respectively ascribed to them in this section,
except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide
access to the rear or side of lots or buildings in urban districts and not intended for the
purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered
route, controlled-access highway, or other major radial or circumferential street or highway
designated by local authorities within their respective jurisdictions as part of a major arterial
system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles,
police vehicles, and ambulances as are publicly owned, and such other publicly or privately
owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency
or the chief of police of an incorporated city. (4) BICYCLE....
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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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40-12-41
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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40-12-135
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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40-12-59
Section 40-12-59 Baseball parks. Each owner or lessee of a baseball park where admission fees
are charged 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 and towns of 25,000 inhabitants
and less than 50,000 inhabitants, or within five miles thereof, $50; in cities and towns of
50,000 inhabitants or more, or within five miles of any such city or town, $100; provided,
that when baseball is allowed by law to be played in any city or town on Sunday, the license
tax therefor in such city or town shall be double the amount hereinbefore named. This section
shall not apply to baseball parks 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 after April 1 shall not apply to this section. (Acts 1935, No....
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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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40-12-80
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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40-12-118
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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