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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40-12-59
Section 40-12-59 Baseball parks. Each owner or lessee of a baseball park where admission fees
are charged 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 and towns of 25,000 inhabitants
and less than 50,000 inhabitants, or within five miles thereof, $50; in cities and towns of
50,000 inhabitants or more, or within five miles of any such city or town, $100; provided,
that when baseball is allowed by law to be played in any city or town on Sunday, the license
tax therefor in such city or town shall be double the amount hereinbefore named. This section
shall not apply to baseball parks 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 after April 1 shall not apply to this section. (Acts 1935, No....
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40-12-47
Section 40-12-47 Amusement parks. Owners and operators of permanent amusement parks which shall
be open for the public for not more than five months of each year may be exempted from payment
of the license or privilege taxes on amusements or entertainments licensed by this title;
provided, that they take out and pay for a license to operate a permanent amusement park at
the following rates: In cities or towns of less than 5,000 inhabitants, or within five miles
thereof, $25; in cities or towns of 5,000 inhabitants and less than 15,000 inhabitants, or
within five miles thereof, $50; in cities of 15,000 and less than 25,000 inhabitants, or within
five miles thereof, $100; in cities of 25,000 or more inhabitants, or within five miles thereof,
$200. The provision of this title permitting the payment of a half-year license after April
1 shall not apply to this section. No license shall be paid under this section by any town
or city which itself owns and operates an amusement park. (Acts...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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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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40-12-108
Section 40-12-108 Golf, miniature golf, etc., courses. Each person operating a golf course
or courses where the game of golf, miniature golf, or a similar game is played, either indoors
or out, where a charge is made, shall pay the following license tax: Iin towns and cities
of 500 and not exceeding 10,000 inhabitants, or within 10 miles of the city limits thereof,
$10 for each golf course and $5 for each table or course where miniature golf or a similar
game is played; in towns or cities of over 10,000 and not exceeding 35,000 inhabitants, or
within 10 miles of the city limits thereof, $20 for each golf course and $10 for each table
or course where miniature golf or a similar game is played; in cities having more than 35,000
inhabitants, or within 10 miles of the city limits thereof, $40 for each golf course and $15
for each table or course where miniature golf or a similar game is played; and in all other
places, whether incorporated or not, for each golf course $5 and for each table...
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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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40-12-92
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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40-12-245
40-12-245 Section 40-12-245 License taxes and registration fees- Jitney buses The following
license tax or registration fee shall be charged for operating a jitney bus on the public
highways of this state Each jitney bus operating in or adjacent to a city of 100,000 inhabitants
or over:$300 per annum when the seating capacity does not exceed five, and$20 per annum for
each additional seating capacity in excess of five Each jitney bus operating in or adjacent
to a city of 50,000 inhabitants or over but less than 100,000,$200 per annum when the seating
capacity does not exceed five, and$15 for each seating capacity in excess of five Each jitney
bus operating in or adjacent to a city of 25,000 and over but less than 50,000 inhabitants$150
per annum, when the seating capacity does not exceed five, and$10 for each additional seating
capacity in excess of five; an Each jitney bus operating in or adjacent to cities of 5,000
inhabitants or over but less than 25,000 inhabitants,$100 per annum...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
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