40-12-157
Section 40-12-157 Shooting galleries. Each person operating a shooting gallery shall pay an
annual license tax of $20, but such license may be taken out for one month, in which case
the license tax shall be $5 per month. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §588.)...

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40-12-159
Section 40-12-159 Skating rinks. Each skating rink operator shall pay an annual state license
tax of $25 and a county license tax of $5 for every county in which same is operated or conducted.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §590.)...
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40-12-162
Section 40-12-162 Stock and bond brokers. Each person dealing in stocks and bonds shall pay
a license tax of $50. The payment of the license tax required by this section shall authorize
the doing of business in the town, city or county where paid. (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §596.)...
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40-12-167
Section 40-12-167 Ticket scalpers. Any person offering for sale or selling tickets at a price
greater than the original price and who is commonly known as a ticket scalper shall pay a
license tax of $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §602.)...
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40-12-418
Section 40-12-418 Other licenses not required. An automotive dismantler and parts recycler
may, as an end result of the conduct of his principal business, accumulate hulks and parts
and may scrap such hulks and parts without first obtaining a separate license as a scrap processor
or as a junk dealer. A licensed automotive dismantler and parts recycler shall not be required
to obtain a separate license as an automobile dealer, an automobile accessory dealer, an automobile
garage, or shop or a storage garage or yard to engage in the business of an automotive dismantler
and parts recycler as set forth in this article. (Acts 1979, No. 79-756, p. 1342, §8.)...

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40-12-43
Section 40-12-43 Actuaries, auditors, and public accountants. Each professional actuary, auditor,
or public accountant shall pay a license tax of $25 to the state, 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 above named is engaged, each person so engaged shall pay a license tax
of $25. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §453.)...
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40-12-63
Section 40-12-63 Blueprint makers. Each person engaging in the business of making blueprints
or developing the same from tracings or drawings for pay shall pay a license tax of $15 for
engaging in such business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §475.)...
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40-12-66
Section 40-12-66 Bowling alleys. Bowling alleys or tenpin alleys for the use of which money
or other compensation is charged shall pay a license tax of $10 for each alley. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §478.)...
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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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40-12-92
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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