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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40-12-116
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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40-12-51
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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40-12-140
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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40-12-92
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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40-12-147
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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40-12-143
Section 40-12-143 Pistols, revolvers, bowie and dirk knives, etc.; gun and knife shows.
Persons dealing in pistols, revolvers, maxim silencers, bowie knives, dirk knives, brass knucks
or knucks of like kind, whether principal stock in trade or not shall pay the following license
tax: In cities and towns of 35,000 inhabitants and over, $150; and in all other places, $100.
The required license amounts shall be paid for each place of business from which sales of
such items are made. In addition to any other required licenses, a person may organize and
conduct a gun and knife show of no more than seven days, by paying the maximum license tax
prescribed in this section, as well as the maximum license taxes provided in Sections
40-12-158 and 40-12-174(d), for each such show. Participants shall not be required to pay
the license taxes provided in this section, nor in Section 40-12-158 or 40-12-174
for participating in such shows, provided the organizer has paid the license taxes prescribed
in...
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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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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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37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city
or town in this state shall have the right by proper ordinance to tax and collect reasonable
privilege license fees or taxes from any motor bus terminal or any person operating any terminal
or station facilities for transportation of passengers, property or express transported by
motor carrier and any motor carrier as defined by this chapter where such motor carrier does
business in said city or town by receiving passengers or freight for transportation for hire
between said city or town and another point in Alabama; provided, that said privilege license
or tax shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000
inhabitants, that said privilege license or tax shall not exceed the sum of $100.00 in incorporated
cities or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license
or tax shall not exceed the sum of $200.00 in incorporated cities or...
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