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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40-12-41
Section 40-12-41 Abstract companies, etc. Abstract companies and persons engaged in
the business of furnishing abstracts of title shall pay the following license taxes: In towns
or cities of 100,000 inhabitants or more, $75; in towns or cities of 50,000 inhabitants and
less than 100,000 inhabitants, $50; in towns or cities of 20,000 inhabitants and less than
50,000 inhabitants, $40; in towns or cities of 10,000 inhabitants and less than 20,000 inhabitants,
$25; in towns and cities of 5,000 inhabitants and less than 10,000 inhabitants, $20; and in
all other places, whether incorporated or not, $10. The payment of the license tax required
by this section shall authorize the doing of business only in the town, city, or county
where paid; provided, that this section shall not apply to regular licensed practicing
attorneys who furnish abstracts as a part of their general practice. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §451.)...
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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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40-12-106
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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40-12-113
Section 40-12-113 Ice cream. Each manufacturer of ice cream who sells any part of his
output at wholesale shall pay the following license tax: In cities of 35,000 inhabitants and
more, $50; in cities of less than 35,000 and not less than 7,000 inhabitants, $10; and in
all other places $5. Nothing in this section shall apply to soda fountains and places
of like character where the owner or proprietor manufactures ice cream exclusively for service
at his established place of business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §538.)...

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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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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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40-12-161
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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40-12-62
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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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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