40-12-79
Section 40-12-79 Coffins and caskets - Dealers and agents. Each dealer in coffins or caskets
and each agent or person taking or soliciting orders for retail deliveries of coffins or caskets
shall pay the following license tax: In unincorporated places or towns of 1,000 inhabitants
or less, $10; in towns and cities of over 1,000 inhabitants and not exceeding 7,000 inhabitants,
$20; in cities of over 7,000 and not exceeding 35,000 inhabitants, $50; in cities of over
35,000 inhabitants, $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §491.)...
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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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40-12-116
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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40-12-127
Section 40-12-127 Mimeographs, duplicating machines, dictaphones, etc. Every person engaged
in the business of selling or soliciting orders for the sale or purchase of mimeographs, duplicating
machines, dictaphones, teletypes, or other similar machines, and except any person regularly
employed by a said agent of or dealer in which said agent of or dealer in has paid the privilege
tax or license tax herein provided for, the following annual privilege tax shall be levied
and collected: In counties of over 100,000 inhabitants, $30; in counties of over 60,000 inhabitants
and not exceeding 100,000 inhabitants, $20; in counties of over 40,000 inhabitants and not
exceeding 60,000 inhabitants, $15; and in counties of 40,000 inhabitants and less, $10. Such
license shall not authorize such agent or dealer to do business in any other county than that
in which the license is issued, but if such agent or dealer shall do business in any other
county than that in which he has secured the license...
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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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40-12-166
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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40-12-72
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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40-12-92
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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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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40-12-108
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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