40-12-145
Section 40-12-145 Plumbers, steam fitters, tin shop operators, etc. Each person doing business
as a plumber, steam fitter or operator of a tin shop or roofing shop shall pay the following
license tax: In towns or cities of 50,000 inhabitants or over, $25; in cities and towns of
10,000 inhabitants and less than 50,000 inhabitants, $15; in cities and towns of less than
10,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §574.)...
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40-12-158
Section 40-12-158 Shotguns, rifles, ammunition, etc. (a) Each person dealing in shotguns, rifles
of .22 caliber or over, metallic ammunition or shotgun shells shall pay a license tax of $25
in cities of 100,000 inhabitants or over; $10 in cities or towns of 7,000 and less than 100,000
inhabitants; and $3 in all other places, whether incorporated or not. (b) Regularly licensed
rolling stores selling any or all of the articles enumerated in this section shall, in addition
to the license provided in Section 40-12-174, pay a license tax of $5 to the state and $5
to the county in each county in which they sell or offer such articles for sale. (Acts 1935,
No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 214, p. 248; Code 1940, T. 51, §589; Acts 1943,
No. 474, p. 438.)...
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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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40-12-62
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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45-37A-54.01
Section 45-37A-54.01 Use of property for parks, playgrounds, etc.; fees. Any such city in the
State of Alabama may use for parks, playgrounds, recreational centers, and other recreational
purposes and activities, any public parks or park areas of such city, or any lands or buildings,
or both, owned or leased by such city; and any such city, by and through its park and recreation
board, in such manner as may now or hereafter be authorized or provided by law by the acquisition
of lands or buildings for public purposes by such city, may acquire or lease lands or buildings,
or both, within or beyond the corporate limits of such city for parks, park areas, park boulevards,
playgrounds, recreational centers, and other recreational purposes and activities, and when
acquired for any such purposes such city shall have full police jurisdiction thereover, whether
within or beyond the corporate limits of such city, and such police jurisdiction shall also
extend over any highway or highways...
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11-51-94
Section 11-51-94 License designates place of business, etc., and authorizes conduct thereof
only at place designated; change of place of business, etc.; uniformity of license tax; classification,
etc., of licenses in certain cities. Any person desiring to engage in any trade, business,
profession, or occupation for which a license is or may be required shall designate the place
at which such trade or business or occupation or profession is carried on, and the license
to be issued under this division shall designate such place, and such license shall authorize
the carrying on of such trade, business, occupation, or profession only at the place designated
unless such person shall be granted permission by the council or other governing body to move
his place of business, trade, occupation, or profession to another place in the city or town,
and in that event such permission shall be endorsed by the clerk on such license. The same
license shall be charged and collected for all portions of...
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11-52-30
Section 11-52-30 Territorial jurisdiction; approval of maps or plats; regulations; limits on
exercise of powers. (a) Except as otherwise provided herein, the territorial jurisdiction
of any municipal planning commission shall include all land located in the municipality and
all land lying within five miles of the corporate limits of the municipality and not located
in any other municipality; except that, in the case of any nonmunicipal land lying within
five miles of more than one municipality having a municipal planning commission, the jurisdiction
of each municipal planning commission shall terminate at a boundary line equidistant from
the respective corporate limits of such municipalities. Any alterations of a municipal planning
commission based upon annexation or deannexation of property within the corporate limits of
a municipality shall occur once a year on the first day of January and shall take effect for
any annexations which were finalized on or before the preceding first day...
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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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40-12-126
Section 40-12-126 Medicine, chemistry, bacteriology, etc. Each person engaged in the practice
of medicine, chemistry, bacteriology, roentgenology, or other similar profession, except chemists,
bacteriologists, and roentgenologists employed full time by physicians, nonprofit scientific
institutions, and hospitals, and except doctors employed exclusively by a medical college,
shall pay the following annual license tax: In cities or towns of over 5,000 inhabitants,
$25; 1,000 to 5,000 inhabitants, $10; all other places, whether incorporated or not, $5, 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 is engaged, each person so engaged shall pay the
license tax as above stated. The license tax imposed by this section shall not apply until
such person shall have practiced his or her profession as long as two years. Two fifths of
the annual license tax herein levied shall remain in the Treasury and shall...
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40-12-96
Section 40-12-96 Directories. Each person compiling, selling, or offering for sale directories
shall pay to the state license taxes as follows: For each city or town of 100,000 inhabitants
or over, $150; in cities or towns of 50,000 and less than 100,000 inhabitants, $75; in cities
or towns of 20,000 and less than 50,000 inhabitants, $50; in cities and towns of less than
20,000 inhabitants, $15; provided, that this section shall not apply to directories issued
by any person in connection with or as a part of a business for which a general license tax
is provided. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §509.)...
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