40-12-165
Section 40-12-165 Syrup and sugar factories. Each person operating or conducting a factory,
plant or refinery where syrup or sugar is made, manufactured or refined shall pay a license
tax based on the capital invested in plant, equipment, finished materials and raw materials,
as follows: Where the capital so invested is over $100,000, $100; where the capital so invested
is over $75,000 and not exceeding $100,000, $75; where the capital so invested is over $50,000
and not exceeding $75,000, $50; where the capital so invested is over $25,000 and not exceeding
$50,000, $40; where the capital so invested is over $10,000 and not exceeding $25,000, $25;
where the capital so invested is over $5,000 and not exceeding $10,000, $15; where the capital
so invested is over $2,000 and not exceeding $5,000, $10; and where the capital so invested
is over $1,000 and not exceeding $2,000, $5. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,
§599.)...
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40-12-46
Section 40-12-46 Air-conditioning plants and equipment. Each person engaged in the business
of selling or installing air-conditioning plants or equipment which use or require the use
of water connections shall pay, in the county in which is located his principal office, an
annual state privilege tax of $100 and a county privilege tax of $50; provided, that in each
other county in which such person engages in the business of selling or installing such air-conditioning
plants or equipment, he shall pay a state license tax of $10 and a county license tax of $5;
provided further, that no person subject to the provisions of this section shall be required
to pay the license tax levied hereunder in any county other than where he maintains a regular
and established place of business for the purpose of selling or installing such air-conditioning
plants or equipment. Any person other than those persons licensed under paragraph one hereof
engaged in the business of selling or installing...
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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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40-12-61
Section 40-12-61 Beauty parlors, etc. Each person operating what is generally known as a beauty
parlor or other place where hairdressing, facial treatments, manicuring, or hair waving is
done shall pay a license tax of $10 and for each operator so employed, as follows: In cities
of more than 60,000 inhabitants, $6; in cities of less than 60,000 inhabitants and all other
places whether incorporated or not, $4. This schedule of fees shall apply to beauty parlor
colleges where said colleges engage in beauty parlor work for which a charge is made or material
used is charged therefor. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §473.)...
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40-12-69
Section 40-12-69 Cereal beverages, carbonated or other soft drinks - Retailers. (a) Each person
engaged in the business of selling at retail cereal beverages, carbonated or other soft drinks
in bottles, cans, or other sealed containers shall pay an annual license tax of $2.50. (b)
Each person engaged in the retail business of selling soft drinks in whatever form, by means
of taps or other dispensing devices, shall pay annually the following license taxes: In unincorporated
places, and towns and cities of not over 5,000 inhabitants, $10; in cities and towns of over
5,000 and not over 15,000 inhabitants, $15; in cities of over 15,000 and not over 25,000 inhabitants,
$20; in cities of more than 25,000 inhabitants, $25. A person licensed under this subsection
shall be thereby also licensed to sell at retail cereal beverages, carbonated or other soft
drinks in bottles, cans, or other sealed containers without the payment of the license imposed
in subsection (a) of this section. (Acts 1935,...
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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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40-12-79
Section 40-12-79 Coffins and caskets - Dealers and agents. Each dealer in coffins or caskets
and each agent or person taking or soliciting orders for retail deliveries of coffins or caskets
shall pay the following license tax: In unincorporated places or towns of 1,000 inhabitants
or less, $10; in towns and cities of over 1,000 inhabitants and not exceeding 7,000 inhabitants,
$20; in cities of over 7,000 and not exceeding 35,000 inhabitants, $50; in cities of over
35,000 inhabitants, $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §491.)...
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40-12-90
Section 40-12-90 Creosoting, etc. Each person operating a creosoting or other preservative
treatment plant, where crossties, crossarms, poles, posts, or other lumber or timbers are
creosoted or treated shall pay a license tax based on the capital invested in such plant for
equipment, raw materials, finished materials, supplies, realty, and all personalty, as follows:
Where the capital invested is less than $5,000, $20 for the state and $10 for the county;
where the capital invested is $5,000 and less than $25,000, $50 for the state and $25 for
the county; where the capital invested is $25,000 and less than $50,000, $75 for the state
and $37.50 for the county; where the capital invested is $50,000 or over, $100 for the state
and $50 for the county. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §502; Acts 1943, No.
419, p. 385.)...
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40-17-171
Section 40-17-171 Levy; amount; certificates of exemption. Every distributor, manufacturer,
retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of
$.02 per gallon upon the selling, distributing, or withdrawing from storage in this state
for any use lubricating oil as herein defined; provided, that this excise tax shall neither
be levied upon the sale of lubricating oil in interstate commerce nor upon any sale of lubricating
oil destined for out-of-state use which is transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state; and provided further that this excise tax shall not be levied on lubricating
oil sold to city and county governing bodies, city and county boards of education, the Alabama
Institute for Deaf and Blind, the Department of Youth Services school district, and private
and church schools as defined in Section 16-28-1, and which offer...
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11-40-23
Section 11-40-23 License tax for collecting, etc., waste grease and animal by-products. Each
person engaged in the business of purchasing and receiving or collecting waste grease and
animal by-products for rendering or recycling, from businesses, schools, and institutions
located in various cities of the state, shall pay the following annual license tax in cities
of: over 100,000 population $50.00 25,000 to 100,000 population 25.00 12,000 to 25,000 population
20.00 6,000 to 12,000 population 15.00 2,000 to 6,000 population 10.00 0 to 2,000 population
5.00 (Formerly §40-12-180; Acts 1991, No. 91-598, p. 1101, §1; transferred to this section
by Act 99-526, p. 1152, §1.)...
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