40-12-61
Section 40-12-61 Beauty parlors, etc. Each person operating what is generally known
as a beauty parlor or other place where hairdressing, facial treatments, manicuring, or hair
waving is done shall pay a license tax of $10 and for each operator so employed, as follows:
In cities of more than 60,000 inhabitants, $6; in cities of less than 60,000 inhabitants and
all other places whether incorporated or not, $4. This schedule of fees shall apply to beauty
parlor colleges where said colleges engage in beauty parlor work for which a charge is made
or material used is charged therefor. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §473.)...

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40-12-124
Section 40-12-124 Manicurists, hairdressers, etc. Each person engaging in the business
of manicuring, hairdressing or administering facial treatments shall pay a license tax of
$5; provided, that this section shall not apply to such persons employed in beauty
shops and beauty shop colleges, paying the license tax as provided under Section 40-12-61.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §549.)...
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40-12-75
Section 40-12-75 Cleaning and pressing establishments. Each person conducting what is
commonly known as a cleaning or pressing business, where wearing apparel is cleaned or pressed,
shall pay a license tax of $5 in all places of less than 10,000 inhabitants, whether incorporated
or not; in cities or towns of 10,000 inhabitants and less than 50,000 inhabitants, $10; in
cities of 50,000 inhabitants or more, $15; provided, that where dyeing is done singularly
or in conjunction with the cleaning and pressing business, $10 additional. Each place maintained
or operated for the reception or collection of such articles and not at the location of such
pressing, cleaning, or dyeing plant paying a license as such shall pay a license tax of $5.
A person not having a place of business within the State of Alabama where such work is actually
performed shall pay a license tax of $15 for the reception and collection of such articles.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §487.)...
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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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40-12-116
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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40-12-72
Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers. Each retail dealer
in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, or snuff, or any
substitute therefor, either or all, shall pay to the state the following privilege license
tax: In cities of 25,000 inhabitants and over, $15; in cities or towns of 10,000 inhabitants
and less than 25,000 inhabitants, $10; in cities or towns of 5,000 inhabitants and less than
10,000 inhabitants, $5; in cities or towns of 2,000 inhabitants and less than 5,000 inhabitants,
$3; in all other places, whether incorporated or not, $2. This privilege license tax is levied
on each place of business owned or operated by retail dealers, whether under the same roof
or not. The phrase "retail dealer" as used in this section shall include
every person, firm, corporation, club, or association, other than a wholesale dealer as defined
in Section 40-12-73, who shall sell or store or offer for sale any one or more of the
articles...
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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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40-12-51
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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40-12-117
Section 40-12-117 Laundered towel, apron, etc., rentals; diaper services. (a) Each person
renting or supplying laundered towels, aprons, coats, linens or supplying other similar service,
except those persons engaged in the business of renting diapers who do not rent or supply
laundered towels, aprons, coats or linens shall pay the following license tax: In cities of
100,000 inhabitants or over, $50; in cites or towns of 60,000 and less than 100,000 inhabitants,
$35; in cities or towns of 25,000 and less than 60,000 inhabitants, $25; in cities and towns
of 10,000 and less than 25,000 inhabitants, $15; and all other places, whether incorporated
or not, $10. This section shall not apply to regular laundries which have paid the
license taxes on laundries levied by this title. (b) Each person furnishing diaper service
or laundered diapers shall pay a license tax of $50 in the county in which he maintains his
principal place of business and shall pay a license tax of $7 in each county...
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40-12-46
Section 40-12-46 Air-conditioning plants and equipment. Each person engaged in the business
of selling or installing air-conditioning plants or equipment which use or require the use
of water connections shall pay, in the county in which is located his principal office, an
annual state privilege tax of $100 and a county privilege tax of $50; provided, that in each
other county in which such person engages in the business of selling or installing such air-conditioning
plants or equipment, he shall pay a state license tax of $10 and a county license tax of $5;
provided further, that no person subject to the provisions of this section shall be
required to pay the license tax levied hereunder in any county other than where he maintains
a regular and established place of business for the purpose of selling or installing such
air-conditioning plants or equipment. Any person other than those persons licensed under paragraph
one hereof engaged in the business of selling or installing...
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