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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40-12-60
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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11-51-127
Section 11-51-127 Telegraph companies. (a) There may be levied and collected by the several
towns and cities in the state from any telegraph company or companies for the privilege of
doing intrastate business within the municipal limits a privilege or license tax to be computed
and based on the population of such cities or towns as fixed by the last federal census: (1)
In municipalities having a population of 1,000 people or less, $7.50 per annum; (2) In municipalities
having a population of over 1,000 and not exceeding 5,000, $37.50 per annum; (3) In municipalities
having a population of over 5,000 and not exceeding 10,000, $75.00 per annum; (4) In municipalities
having a population of over 10,000 and not exceeding 25,000, $150.00 per annum; (5) In municipalities
having a population of over 25,000 and not exceeding 50,000, $375.00 per annum; and (6) In
municipalities having a population exceeding 50,000, $750.00 per annum. (b) The license or
privilege taxes provided for in subsection...
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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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40-12-126
Section 40-12-126 Medicine, chemistry, bacteriology, etc. Each person engaged in the practice
of medicine, chemistry, bacteriology, roentgenology, or other similar profession, except chemists,
bacteriologists, and roentgenologists employed full time by physicians, nonprofit scientific
institutions, and hospitals, and except doctors employed exclusively by a medical college,
shall pay the following annual license tax: In cities or towns of over 5,000 inhabitants,
$25; 1,000 to 5,000 inhabitants, $10; all other places, whether incorporated or not, $5, but
no license tax 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 person so engaged shall pay the
license tax as above stated. The license tax imposed by this section shall not apply until
such person shall have practiced his or her profession as long as two years. Two fifths of
the annual license tax herein levied shall remain in the Treasury and shall...
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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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40-12-105
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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40-12-108
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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40-12-149
Section 40-12-149 Real estate brokers and agents - Realty situated within state. Each person
engaged in buying, selling or renting real estate on commission, when such real estate is
situated in this state, shall pay to the state the following license tax: In cities and towns
of 10,000 inhabitants and over, $15; in cities and towns of less than 10,000 and more than
5,000 inhabitants, $10; and in all other places, $5. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §580.)...
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40-12-73
Section 40-12-73 Cigars, cigarettes, cheroots, etc. - Wholesalers. Each wholesale dealer in
cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay one privilege license tax to the state of $100 and $5 to
each county in which such wholesale dealer does business. The phrase "wholesale dealer"
as used in this section shall include persons, firms, corporations, clubs, or associations
who shall sell or store or offer to sell any one or more of the articles enumerated herein
to retail dealers for the purpose of resale only. The privilege license tax herein levied
shall be in addition to the sales tax as provided in Section 40-25-2. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §485.)...
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