40-12-42
Section 40-12-42 Acetylene gas and carbide manufacturers. Each person manufacturing acetylene
gas and carbide shall pay the following license tax: In towns of over 25,000 inhabitants or
within five miles thereof, $50; all other places, whether incorporated or not, $25. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §452.)...
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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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40-12-64
Section 40-12-64 Bond makers. Each person engaged in the business of making bonds and charging
for the same, except guaranty companies or corporations otherwise specifically licensed, shall
pay a license tax of $100 per annum. 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. No person
engaged in the business of making bonds and charging for the same shall be exempt from paying
said license tax. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §477.)...
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40-12-67
Section 40-12-67 Brokers and agents of iron, railway, etc., supplies. Each person, other than
a merchant paying an ad valorem tax on his stock of goods, who shall as agent or broker sell
iron, railway supplies, furnace supplies, or mining supplies, shall pay a privilege tax of
$25. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §479.)...
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40-12-68
Section 40-12-68 Brooms, brushes, mops, etc. Each person operating a manufactory plant for
the making of brooms, brushes, mops, or similar articles shall pay a license tax of $10; provided,
that this shall not apply to blind persons. Such license tax shall not apply where not more
than three persons are employed for the making of said brooms. (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §480.)...
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40-12-75
Section 40-12-75 Cleaning and pressing establishments. Each person conducting what is commonly
known as a cleaning or pressing business, where wearing apparel is cleaned or pressed, shall
pay a license tax of $5 in all places of less than 10,000 inhabitants, whether incorporated
or not; in cities or towns of 10,000 inhabitants and less than 50,000 inhabitants, $10; in
cities of 50,000 inhabitants or more, $15; provided, that where dyeing is done singularly
or in conjunction with the cleaning and pressing business, $10 additional. Each place maintained
or operated for the reception or collection of such articles and not at the location of such
pressing, cleaning, or dyeing plant paying a license as such shall pay a license tax of $5.
A person not having a place of business within the State of Alabama where such work is actually
performed shall pay a license tax of $15 for the reception and collection of such articles.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §487.)...
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40-12-78
Section 40-12-78 Coffins and caskets - Manufacturers. Each manufacturer of coffins or caskets
shall pay a license tax of $100. This license tax shall not apply to any person who manufactures
coffins or caskets without the assistance of any other person or without the assistance of
hired labor and which coffins or caskets retail for not exceeding $10. This section shall
not apply to local wood-working plants or carpenter shops whose principal business is not
the manufacturing of coffins or caskets and who make coffins for paupers for local governing
bodies or for charity. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §490.)...
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40-12-93
Section 40-12-93 Detective agencies. Each person engaged in the business of operating a detective
agency, or each company or corporation doing business as such in this state, shall pay a license
tax of $100. Each person so engaged who also solicits or receives notes or accounts for collection
shall pay an additional license tax of $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,
§505.)...
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40-12-94
Section 40-12-94 Developing and printing films. Each person engaged in the business of developing
and printing Kodak plates or films, or camera plates or films, or other photographic films
or plates shall pay a license tax of $5; provided, that this license tax shall not be applicable
to any person paying the photographer's license tax levied by this title. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §506.)...
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40-12-105
Section 40-12-105 Fruit dealers. Each person selling fruit from a fruit stand, store, or other
established place of business shall pay a license tax as follows: In cities or towns of over
10,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. This section
shall not apply to regular merchants carrying fruit as a part of their stock of merchandise
who do not display same in front of their place of business and whose ad valorem assessment
on the stock of merchandise at the place where such fruit is sold is in excess of $100. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §529.)...
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