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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40-12-151
Section 40-12-151 Restaurants, cafes, cafeterias, etc. Each restaurant, cafe, cafeteria, lunch
counter or public eating house where meals, food or refreshments are furnished or served and
charged for shall pay the following license taxes: (1) In cities of over 40,000 inhabitants:
Where the seating capacity does not exceed 10 people, $10; where the seating capacity is over
10 people and does not exceed 20 people, $15; where the seating capacity is over 20 people
and not exceeding 35, $30; where the seating capacity is over 35 people, $50. (2) In cities
of 15,000 and not over 40,000 inhabitants: Where the seating capacity does not exceed 10 people,
$7.50; where the seating capacity is over 10 people and does not exceed 20 people, $12.50;
where the seating capacity is over 20 people and not exceeding 35, $25; where the seating
capacity is over 35 people, $35. (3) In cities or towns of over 5,000 and less than 15,000
inhabitants: Where the seating capacity does not exceed 10 people, $5;...
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40-12-69
Section 40-12-69 Cereal beverages, carbonated or other soft drinks - Retailers. (a) Each person
engaged in the business of selling at retail cereal beverages, carbonated or other soft drinks
in bottles, cans, or other sealed containers shall pay an annual license tax of $2.50. (b)
Each person engaged in the retail business of selling soft drinks in whatever form, by means
of taps or other dispensing devices, shall pay annually the following license taxes: In unincorporated
places, and towns and cities of not over 5,000 inhabitants, $10; in cities and towns of over
5,000 and not over 15,000 inhabitants, $15; in cities of over 15,000 and not over 25,000 inhabitants,
$20; in cities of more than 25,000 inhabitants, $25. A person licensed under this subsection
shall be thereby also licensed to sell at retail cereal beverages, carbonated or other soft
drinks in bottles, cans, or other sealed containers without the payment of the license imposed
in subsection (a) of this section. (Acts 1935,...
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11-51-126
Section 11-51-126 Express companies. (a) There may be levied and collected by the several towns
and cities of the state from any express company or companies for the privileges of doing
business within the municipal limits a privilege or license tax to be computed and based on
the population of said cities or towns as fixed by the last federal census as follows: (1)
In municipalities having a population of 500 people or less, $2.50 per annum; (2) In municipalities
having a population of over 500 people and not exceeding 1,000, $15.00 per annum; (3) In municipalities
having a population of over 1,000 and not exceeding 2,000, $25.00 per annum; (4) In municipalities
having a population of over 2,000 and not exceeding 3,000, $35.00 per annum; (5) In municipalities
having a population of over 3,000 and not exceeding 4,000, $45.00 per annum; (6) In municipalities
having a population of over 4,000 and not exceeding 5,000, $75.00 per annum; (7) In municipalities
having a population of over...
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40-12-122
Section 40-12-122 Lumberyards. Each person operating a lumberyard shall pay the following license
tax: In cities of 100,000 inhabitants and over, $75; in cities of less than 100,000 and not
less than 35,000 inhabitants, $40; in cities of less than 35,000 and not less than 7,000 inhabitants,
$25; in cities of less than 7,000 inhabitants and not less than 1,000 inhabitants, $10; and
in all other places, whether incorporated or not, $5. This section shall not apply to a regularly
licensed sawmill selling lumber at retail at its plant. (Acts 1935, No. 194, p. 256; Code
1940, T. 51, §547.)...
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40-12-53
Section 40-12-53 Automobile accessory dealers. Each person selling motor vehicle accessories,
including automobile radios, air-conditioning units, motor vehicle parts, motor vehicle batteries
and tires, shall pay the following annual license tax in cities of: Over 100,000 population
$40.00 25,000 to 100,000 population 30.00 5,000 to 25,000 population 20.00 2,000 to 5,000
population 10.00 All other places, whether incorporated or not 5.00 Regularly licensed filling
stations or garages are not required to pay the above accessories license tax if their stock
of accessories at any time does not exceed the wholesale value of $75. (Acts 1935, No. 194,
p. 256; Acts 1939, No. 596, p. 966; Code 1940, T. 51, §465; Acts 1959, No. 476, p. 1195.)...

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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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40-12-148
Section 40-12-148 Radios. Every person engaged in the business of selling radios or other receiving
or transmitting machines shall pay the following annual privilege tax: In cities of over 50,000
inhabitants, $25; in cities of over 15,000 inhabitants and not exceeding 50,000 inhabitants,
$15; in cities and towns of over 5,000 inhabitants and not exceeding 15,000 inhabitants, $10;
in cities or towns of over 1,000 inhabitants and not exceeding 5,000 inhabitants, $5; and
in all other places, whether incorporated or not, $3. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §578.)...
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40-12-106
Section 40-12-106 Gasoline stations and pumps. Each person operating for profit a gasoline
filling station or pump in cities or towns, or within three miles thereof, shall, on October
1, of each year, pay the following annual privilege tax: In cities of 100,000 inhabitants
and over, where only one pump or filler is used, $28 and, for each additional pump, $21; in
cities or towns of 40,000 inhabitants and less than 100,000 inhabitants, where only one pump
or filler is used, $21 and, for each additional pump, $14; in cities or towns of 12,000 inhabitants
and less than 40,000, where only one pump or filler is used, $18 and, for each additional
pump, $10; in cities or towns of 5,000 inhabitants and less than 12,000, where only one pump
or filler is used, $14 and, for each additional pump, $7; in incorporated towns of 1,000 inhabitants
and less than 5,000, where only one pump or filler is used, $7 and, for each additional pump,
$5; in incorporated towns of less than 1,000 inhabitants, $3.50...
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40-12-171
Section 40-12-171 Transfer of freight. Each person transferring freight, not including household
goods, using more than one vehicle for hire in cities or towns or in the police jurisdiction
thereof shall pay a license tax of $10 for each vehicle in excess of one. This section shall
not apply to vehicles owned by motor carriers coming within the provisions of Sections 37-3-1
through 37-3-34 and 40-19-1 through 40-19-17 nor shall it apply to vehicles owned by any railroad
company or express company. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §607; Acts 1949,
No. 606, p. 938.)...
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