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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40-12-118
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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40-12-105
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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40-12-140
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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40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association,
or copartnership operating a vending machine business whereby tangible personal property is
sold through or by the use of coin-operated machines shall pay an annual privilege license
tax based on the total sales of each such vending company during the preceding year as follows:
Total Sales Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01
- 36,000.00 30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00
75.00 80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00
150.00 200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00
300.00 450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
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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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40-12-141
Section 40-12-141 Pianos, organs and other musical instruments. Each person engaged
in the business of selling, renting or delivering pianos, organs, small musical instruments
or all such articles in this state, either in person or by agent, consignee or broker, shall
pay $50 as a license tax to the state for each county in which he has an established place
of business, and such license shall permit him to solicit business anywhere in the state;
provided, that where such dealer does not have an established place of business in the state
but merely sells or solicits the sale of such articles, he shall pay as a state license tax
$25 in each county. The provisions of this section shall not apply to general merchants
selling as a part of their stock in trade small musical instruments, the selling price of
which does not exceed $10; provided, that the license tax on general merchants selling small
musical instruments, the selling price of which exceeds $10, but who do not sell pianos or...

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40-12-166
Section 40-12-166 Theaters, vaudeville and variety shows. Each person engaged in conducting
a theater, vaudeville or variety show and each person conducting any other exhibition, show,
entertainment or performance to which an admission is charged and not in this chapter otherwise
licensed shall pay an annual license tax for each place of business as follows: In towns and
cities of 3,000 inhabitants or less and in unincorporated places, $5; in cities of more than
3,000 and less than 7,000 inhabitants, $10; in cities of 7,000 and less than 20,000 inhabitants,
$20; in cities of 20,000 and less than 30,000 inhabitants, $25; and in cities of 30,000 inhabitants
or more, $35. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §601.)...
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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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40-12-143
Section 40-12-143 Pistols, revolvers, bowie and dirk knives, etc.; gun and knife shows.
Persons dealing in pistols, revolvers, maxim silencers, bowie knives, dirk knives, brass knucks
or knucks of like kind, whether principal stock in trade or not shall pay the following license
tax: In cities and towns of 35,000 inhabitants and over, $150; and in all other places, $100.
The required license amounts shall be paid for each place of business from which sales of
such items are made. In addition to any other required licenses, a person may organize and
conduct a gun and knife show of no more than seven days, by paying the maximum license tax
prescribed in this section, as well as the maximum license taxes provided in Sections
40-12-158 and 40-12-174(d), for each such show. Participants shall not be required to pay
the license taxes provided in this section, nor in Section 40-12-158 or 40-12-174
for participating in such shows, provided the organizer has paid the license taxes prescribed
in...
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