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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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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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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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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40-12-42
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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40-12-108
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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45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county, in addition
to all other taxes of every kind now imposed by law, and shall be collected as herein provided,
a privilege or license tax on account of the business activities and in the amount to be determined
by the application of rates against gross sales or gross receipt, as the case may be, as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in
the business of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein; provided, however, that any
person engaging or continuing in...
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45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale County,
Alabama, outside the city limits of Florence, there is hereby levied, in addition to all other
taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege
or license tax against the person on account of the business activities and in the amount
to be determined by the application of rates against gross sales, or gross receipts, as the
case may be, as follows: (1) Upon every person, firm, or corporation, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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45-1-243.01
Section 45-1-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character (not including, however,...
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