40-12-121
Section 40-12-121 Lumber and timber dealers. Each wholesale dealer or jobber of lumber and
timber and each wholesale dealer in lumber and timber on commission whether maintaining an
established place of business or not shall pay a license tax of $100. A sawmill operator,
regularly licensed under Section 40-12-154, shall not become liable for the license tax imposed
by this section by reason of his purchasing partially manufactured lumber from other sawmills,
if the processing of said partially manufactured lumber is completed at the plant of the sawmill
operator so purchasing the same and the lumber is thereafter shipped or sold in the same manner
as lumber manufactured at the plant of such operator; provided, that such purchases do not
exceed in volume the lumber manufactured by such operator at his own plant or plants. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §546; Acts 1945, No. 460, p. 693.)...
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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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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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40-12-41
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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40-12-61
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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40-12-81
Section 40-12-81 Commission merchants or merchandise brokers. Each commission merchant or merchandise
broker shall pay one state license tax of $25 and one county license tax of $12.50. Such payment
shall be made in the county in which such commission merchant or merchandise broker maintains
his principal place of business. Such license shall authorize such commission merchant or
merchandise broker to do business in any county of the state without the payment of any further
state or county license tax. The payment of the license tax in one county of the state as
evidenced by the license certificate of the probate judge shall be sufficient. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §493; Acts 1943, No. 418, p. 384.)...
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40-12-93
Section 40-12-93 Detective agencies. Each person engaged in the business of operating a detective
agency, or each company or corporation doing business as such in this state, shall pay a license
tax of $100. Each person so engaged who also solicits or receives notes or accounts for collection
shall pay an additional license tax of $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,
§505.)...
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40-12-49
Section 40-12-49 Attorneys. (a) Each attorney engaged in the practice of law shall pay an annual
license tax to the state, but none to the county. On October 1, 2006, and each year thereafter,
the annual license tax shall be three hundred dollars ($300). On and after May 15, 2012, the
Board of Bar Commissioners shall by rule determine the amount of the annual license tax. If
business is conducted as a firm or as a corporation in which more than one lawyer is engaged,
each lawyer shall pay such license tax, but no lawyer shall be required to pay a license tax
until the first day of October following admission to the bar. The license tax shall be paid
to the Secretary of the Board of Bar Commissioners of the Alabama State Bar. The funds collected
for the issuance of the license tax levied shall constitute a separate fund to be disbursed
on the order of the Board of Commissioners of the Alabama State Bar. As soon after the first
day of each November as practicable, the Secretary of the...
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11-51-191
Section 11-51-191 Determination of amounts due; preliminary and final assessments; review;
appeal; refund for overpayment. (a) If the taxing jurisdiction determines that the amount
of any business license tax reported on or remitted with a business license remittance form
is incorrect, if no business license remittance form is filed within the time prescribed,
or if the information provided on the form is insufficient to allow the taxing jurisdiction
to determine the proper amount of business license tax due, the taxing jurisdiction may calculate
the correct amount of the tax based on the most accurate and complete information reasonably
obtainable. The taxing jurisdiction may thereafter enter a preliminary assessment for the
correct amount of business license tax, including any applicable penalty and interest. Nothing
contained herein shall limit or restrict a municipality's right to seek injunctive relief
under Section 11-51-150, et seq. (b) If the amount of business license tax...
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40-12-139
Section 40-12-139 Peddlers and itinerant vendors. (a) Every itinerant vendor or peddler who
shall sell or offer for sale any drugs, ointments or medical preparations intended for treatment
of any disease or injury, who shall by speech, writing or printing or any other method profess
to treat or cure diseases, injury or deformity by any drug, nostrum or medical preparation
shall pay an annual license tax of $250 to the state and $125 in each county where he does
business, but the license taken out under this section will not be so construed as to authorize
the licensee to practice medicine or treat persons for diseases; provided, that the foregoing
shall not be construed to apply to the sale of patent or proprietary medicines or household
remedies in original or unbroken packages upon which are written or printed directions for
use. (b) Each itinerant vendor or peddler of spices, flavoring, extracts, toilet articles,
soaps, insecticides, stock and poultry supplies, proprietary medicines...
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