40-12-60
Section 40-12-60 Battery shops. Each battery shop for the repairing and recharging and selling
of batteries shall pay the following license taxes: In cities and towns of over 60,000 inhabitants,
$20; in cities and towns of 16,000 inhabitants and not over 60,000 inhabitants, $15; in cities
and towns of 5,000 and not over 16,000 inhabitants, $10; in all other places, whether incorporated
or not, $5. The above license tax shall not apply unless a complete battery service is rendered.
Each manufacturer of batteries shall pay a license tax of $100; provided, that such manufacturer
paying the license hereunder shall not be required to pay the license under Section 40-12-172.
(Acts 1935, No. 194, p. 256; Acts 1939, No. 597, p. 967; Code 1940, T. 51, §472; Acts 1943,
No. 567, p. 569.)...
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40-12-80
Section 40-12-80 Collection agencies. Each collection agency shall pay the following license
tax: In towns and cities of 20,000 or more inhabitants, $100; in towns and cities of less
than 20,000 inhabitants, $25. Each person who shall employ agents to solicit claims for collection
from persons, firms, or corporations in the state shall be deemed a collection agency within
the meaning of this section. This section shall not apply to any person who is excluded from
the definition of the term "debt collector" under the federal Fair Debt Collection
Practices Act, 15 U.S.C. § 1692a(6). (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §492;
Act 2001-454, p. 595, §1.)...
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40-12-118
Section 40-12-118 Laundries. Each person, firm or corporation who operates what is commonly
known as a power or steam laundry shall pay the following license tax: In cities and towns
of 35,000 inhabitants and over, $60; in cities and towns of less than 35,000 and not less
than 15,000 inhabitants, $30; in cities and towns of less than 15,000 and not less than 5,000
inhabitants, $15; and in all other places, whether incorporated or not, $10. Self-service
laundries or concerns commonly known as launderettes shall pay a license tax of 25 percent
of the power or steam laundry license. Each laundry operated by hand power shall pay a license
tax of $10; provided, that no license shall be required of a person commonly known as a "washwoman."
Hotels which operate laundries exclusively for their own guests shall pay a license tax of
25 percent of the foregoing enumerated amounts for power or steam laundries. A person not
having a place of business within the State of Alabama where such work is...
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40-12-140
Section 40-12-140 Photographers and photograph galleries. Every photograph gallery or person
engaged in photography, when the business is conducted at a fixed location, shall pay the
following license tax: in cities and towns of 75,000 inhabitants and over, $25 for each fixed
location; In cities and towns of less than 75,000 and not less than 40,000 inhabitants, $15
for each fixed location; in cities and towns of less than 40,000 and not less than 7,000 inhabitants,
$10 for each fixed location; in cities and towns of less than 7,000 and in all other places
whether incorporated or not, $5 for each fixed location. The payment of such license tax shall
authorize the doing of business only in and throughout the county where paid. If the licensee
does business in any other county or counties, he shall pay an annual license tax of $5 for
each photographer in each additional county in which he does business. Each transient or each
traveling photographer having no fixed place of business in...
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40-12-161
Section 40-12-161 Spectacles or eyeglasses. Each person selling spectacles or eyeglasses, other
than nonprescription sunglasses, shall pay the following license tax: In cities or towns of
50,000 inhabitants and over, $25; in cities or towns of 15,000 inhabitants and less than 50,000
inhabitants, $15; in cities and towns of over 5,000 inhabitants and less than 15,000 inhabitants,
$10; and in all other places, whether incorporated or not, $5. (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §594.)...
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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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40-12-135
Section 40-12-135 Oculists, optometrists and opticians. Each oculist, optometrist, or optician
practicing his profession shall pay the following license tax: In cities or towns of over
5,000 inhabitants, $25; in cities and towns of 1,000 to 5,000 inhabitants, $10; and all other
places, whether incorporated or not, $5, but no license 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 oculist, optometrist, or optician so engaged shall pay the license as above stated; provided,
that the license imposed by this section shall not apply until such oculist, optometrist,
or optician shall have practiced his profession as long as two years. A licensee having procured
a license in the city or town where he has his principal office may practice his profession
in any other place without the payment of an additional license. (Acts 1935, No. 194, p. 256;
Acts 1936-37, Ex. Sess., No. 218, p. 259; Code 1940, T. 51,...
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40-12-169
Section 40-12-169 Tractors, road machinery and trailers. Each person, other than a licensee
under Section 40-12-51, for engaging in the business of dealing in tractors, road machinery
or trailers, shall pay the following license tax: In cities and towns of 50,000 inhabitants
or over, state license of $50, county license of $40; in cities and towns of 25,000 and less
than 50,000 inhabitants, state license of $35, county license of $35; in cities and towns
of 5,000 and less than 25,000 inhabitants, state license of $20, county license of $20; and
in all other places of less than 5,000 inhabitants, whether incorporated or not, state license
of $10, county license of $10. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 156,
p. 178; Code 1940, T. 51, §605; Acts 1947, No. 133, p. 42.)...
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40-12-107
Section 40-12-107 Glass. Each person whose principal business is the selling of plate glass
or other glass shall pay the following license tax: In cities of 100,000 inhabitants or more,
$50; in cities or towns of more than 30,000 and under 100,000 inhabitants, $35; in cities
or towns of more than 7,000 and under 30,000 inhabitants, $20; in all other places, $10. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §532.)...
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40-12-123
Section 40-12-123 Machinery repair shops. Each person operating a shop for the repair or rebuilding
of machinery or making parts therefor for the public and charging for same shall pay the following
license tax: In cities or towns of 100,000 or more inhabitants, $40; in cities or towns of
50,000 and less than 100,000 inhabitants, $25; in cities or towns of 15,000 and less than
50,000 inhabitants, $15; and in all other places, whether incorporated or not, $5. This license
shall not apply to what is commonly known as a blacksmith shop or to shops repairing automobiles
where a garage license or an automobile repair license has been taken out. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §548.)...
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