40-12-152
Section 40-12-152 Roadhouses, nightclubs, etc. Every place commonly known as a roadhouse, nightclub,
public dance hall or place by any other name where the general public is permitted to dance,
whether or not a charge is made therefor, within incorporated cities or towns or within the
police jurisdiction thereof, shall pay a license tax of $25; and in all other places $50.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §583.)...
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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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40-12-48
Section 40-12-48 Architects. Each architect practicing his profession for the public shall
pay to the state a license tax of $25, 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 above named
is engaged, each person so engaged shall pay the amount provided above. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §459.)...
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40-12-53
Section 40-12-53 Automobile accessory dealers. Each person selling motor vehicle accessories,
including automobile radios, air-conditioning units, motor vehicle parts, motor vehicle batteries
and tires, shall pay the following annual license tax in cities of: Over 100,000 population
$40.00 25,000 to 100,000 population 30.00 5,000 to 25,000 population 20.00 2,000 to 5,000
population 10.00 All other places, whether incorporated or not 5.00 Regularly licensed filling
stations or garages are not required to pay the above accessories license tax if their stock
of accessories at any time does not exceed the wholesale value of $75. (Acts 1935, No. 194,
p. 256; Acts 1939, No. 596, p. 966; Code 1940, T. 51, §465; Acts 1959, No. 476, p. 1195.)...

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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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40-12-70
Section 40-12-70 Cereal beverages, carbonated or other soft drinks - Wholesalers. Each person
engaged in the business of selling at wholesale nonalcoholic, carbonated, or other soft drinks
shall pay an annual license tax of $50; provided, that bottlers who have taken out the bottle
license for operating plants in this state shall not be liable under this section, nor shall
such bottlers be liable for any county or state license under Section 40-12-174, nor as transient
vendors or dealers or peddlers. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §483.)...

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40-12-73
Section 40-12-73 Cigars, cigarettes, cheroots, etc. - Wholesalers. Each wholesale dealer in
cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay one privilege license tax to the state of $100 and $5 to
each county in which such wholesale dealer does business. The phrase "wholesale dealer"
as used in this section shall include persons, firms, corporations, clubs, or associations
who shall sell or store or offer to sell any one or more of the articles enumerated herein
to retail dealers for the purpose of resale only. The privilege license tax herein levied
shall be in addition to the sales tax as provided in Section 40-25-2. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §485.)...
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40-12-83
Section 40-12-83 Conditional sales contracts, drafts, acceptances, etc.; dealers in. (a) Each
person engaged in discounting or buying conditional sales contracts, drafts, acceptances,
notes, or mortgages on personal property shall pay an annual license tax as follows: Employing
capital of $50,000 or less, $5; $50,000 to $100,000, $10; $100,000 to $150,000, $15; $150,000
to $300,000, $25; $300,000 to $500,000, $100; $500,000 and up, $300, the payment of which
shall be sufficient to engage in business in any county of the state except the county in
which the principal office is located, in which case the county license tax shall be one half
of the above schedule. (b) Each person engaging in business of lending money on salaries or
making industrial or personal loans shall pay an annual license tax of $100 for each county
in which he engages in business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §495; Acts
1953, No. 680, p. 934.)...
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40-21-62
Section 40-21-62 Report of gross receipts by utility. In all cases where a public utility is
required under this title to pay a privilege or license tax on gross receipts, such public
utility shall make report to the Department of Revenue of such gross receipts to which such
tax is applicable in a manner and form which will show the correct and true amount of such
gross receipts upon which the tax is computed. (Acts 1935, No. 194, p. 256; Code 1940, T.
51, §181.)...
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40-9-7
Section 40-9-7 Personal property held by warehouseman for distribution. (a) Personal property
manufactured, compounded or processed remaining the property of the manufacturer, compounder
or processor, held for him by a licensed public warehouseman for distribution shall be exempted
from ad valorem taxation by the State of Alabama and the counties and municipalities of the
state. (b) A warehouseman holding personal property exempted by this section shall keep records
of the receipt and disposal of all such property which shall be open to inspection during
business hours by any duly constituted official responsible for the administration of any
ad valorem tax law. The license of any warehouseman who fails to keep the records required
by this section may be revoked by the Commissioner of Revenue after due notice and a hearing
if requested by the warehouseman. (c) The Commissioner of Revenue shall issue such rules and
regulations as he deems necessary or appropriate to the administration...
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