Stores.

Ala. Code tit. 40, ch. 12, art. 6

in effect

Ala. Code § 40-12-310 “Store” Defined; Construction.

40-12-310. “Store” Defined; Construction. The term “store” as used in this article shall be construed to mean and include any store or stores or any mercantile establishment or establishments which are owned, operated, maintained, controlled or for which the buying is done by the same person, firm, corporation, copartnership, or association, either domestic or foreign, in which goods, wares or merchandise of any kind are sold, either at retail or wholesale. The term “store” as used in this article shall not be construed to mean or include any place of business at which the principal business conducted is that of selling or distributing petroleum products or ice, where the amount kept in any store is less than 4,000 pounds at any one time. Two or more stores or mercantile establishments shall, for the purpose of this article, be treated as being under a single or common ownership, supervision or management if directly or indirectly owned or controlled by a single person or any group of persons having a common interest in such stores or mercantile establishments, or if any part of the gross revenues, net revenues or profits from any such stores or mercantile establishments shall directly or indirectly be required to be immediately or ultimately made available for the beneficial uses or shall directly or indirectly inure to the immediate or ultimate benefit of any single person or group of persons having a common interest therein; provided, that a person owning or operating a store and owning an interest in not more than one other store which handles merchandise of an entirely different character, or a person operating a candy counter or popcorn stand in the lobby of a motion picture theater owned or operated by him shall not be termed a chain of stores, but shall be required to pay only the annual license on each store; each store being considered a separate unit. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 99, p. 111, Code 1940, T. 51, §627; Acts 1945, No. 430, p. 675.)

Ala. Code § 40-12-311 Who Must Procure License.

40-12-311. Who Must Procure License. It shall be unlawful for any person, firm, corporation, association, or copartnership, either foreign or domestic, to operate, maintain, open, or establish any store in this state without first having obtained a license to do so from the probate judge or license commissioner of the county in which the store is located, as hereinafter provided. In instances where stores are located in more than one county, the licensee must procure licenses in the county where his principal or main store is located for all stores wheresoever located. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §620; Acts 1945, No. 430, p. 675.)

Ala. Code § 40-12-312 Application for License.

40-12-312. Application for License. Any person, firm, corporation, association, or copartnership desiring to operate, maintain, open, or establish one or more stores in this state shall apply to the probate judge or license commissioner for a license to do so. The application for a license shall be made on a form which shall be prescribed and furnished by the Department of Revenue and shall set forth the name of the owner, manager, lessee, receiver, or other person desiring such license, the name of the store, the location, including the street number of each store, and such other facts as the Department of Revenue may require. The applicant desiring to operate, maintain, open, or establish such stores shall make a separate application for a license to operate, maintain, open, or establish each store, but the respective stores for which the applicant desires to secure licenses may all be listed on one application blank. Each such application shall be accompanied by an issuance fee of $.50 for each store, to be retained by the probate judge or license commissioner for the issuance of such license, and by the license fee as prescribed in Section 40-12-315. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §621; Acts 1945, No. 430, p. 675.)

Ala. Code § 40-12-313 Examination of Application and Issuance of License.

40-12-313. Examination of Application and Issuance of License. As soon as practical after the receipt of any such application, the probate judge or license commissioner shall carefully examine such application to ascertain whether it is in the proper form and contains the necessary and requisite information. If upon examination the probate judge or license commissioner shall find that any such application is not in the proper form and does not contain the necessary and requisite information, he shall return such application for correction. If an application is found to be satisfactory and if the issuance and license fees, as herein prescribed, shall have been paid, the probate judge or license commissioner shall issue to the applicant a license for each store for which an application for a license shall have been made. Each licensee shall display the license so issued in a conspicuous place in the store for which such license is issued. It shall be the duty of the license inspector to examine such licenses to ascertain if there is an attempted evasion on the part of the applicant; and, if it is brought to the attention of the license inspector, he shall cite any and all delinquents for failure to procure the proper license. The license inspector shall be entitled to the citation fee of $1 for each citation served, to be taxed against the delinquent and collected by the probate judge or license commissioner at the time of issuing the license. The probate judge or license commissioner shall remit such fees to the license inspector in a like manner as other fees are remitted. It shall be the duty of the probate judge or license commissioner to furnish the state Department of Revenue a list of all licenses issued, on a form prescribed by the state Department of Revenue, by the tenth of the month following the month of issuance. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §622; Acts 1945, No. 430, p. 675.)

Ala. Code § 40-12-314 Expiration and Renewal of Licenses.

40-12-314. Expiration and Renewal of Licenses. All licenses shall be so issued as to expire on September 30 of each calendar year. On or before October 31 of each year, every person, firm, corporation, association, or copartnership due a license shall apply to the probate judge or license commissioner for a renewal license for the fiscal year next ensuing. All such licenses shall become delinquent on the first day of the month immediately following the due date thereof. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §623; Acts 1945, No. 430, p. 675.)

Ala. Code § 40-12-315 Annual Fees.

40-12-315. Annual Fees. Every person, firm, corporation, association, or copartnership opening, establishing, operating, or maintaining one or more stores or mercantile establishments within this state under the same general management, supervision, or ownership shall pay the license fees hereinafter prescribed for the privilege of opening, establishing, operating, or maintaining such stores or mercantile establishments. The license fee herein prescribed shall be paid annually, shall be in addition to the filing fee prescribed in Sections 40-12-312 and 40-12-314 and shall be in addition to all other license or privilege taxes levied by this section or hereafter levied. The license fees as herein prescribed shall be as follows: (1) Upon one store, the annual license fee shall be $1 for each store. (2) Upon two stores or more, but not to exceed five stores, the annual license fee shall be $15 for each such additional store. (3) Upon each store in excess of five but not to exceed 10, the annual license fee shall be $22.50 for each additional store. (4) Upon each store in excess of 10 but not to exceed 20, the annual license fee shall be $37.50 for each such additional store. (5) Upon each store in excess of 20, the annual license fee shall be $112.50 for each such additional store. No license fee or license shall be due or payable for the use of any county. (Acts 1935, No. 194, p. 256; Acts 1935, No. 403, p. 877; Code 1940, T. 51, §624; Acts 1945, No. 430, p. 675.)

Ala. Code § 40-12-316 Fees for Portion of Year.

40-12-316. Fees for Portion of Year. Any person beginning a new business on or after April 1 shall be entitled to, and be charged for one half of the full rate in Section 40-12-315 for the then current year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §625; Acts 1945, No. 430, p. 675.)

Ala. Code § 40-12-317 Scope of Article.

40-12-317. Scope of Article. The provisions of this article shall be construed to apply to every person, firm, corporation, copartnership, or association, either domestic or foreign, which is controlled or held with others by stock ownership of 25 percent or ultimately controlled or directed by one management or association of ultimate management or the buying for said store or stores is centralized or done by one person or management. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §626; Acts 1945, No. 430, p. 675.)

Ala. Code § 40-12-318 Payment of Expenses; Net Collections Paid into Treasury.

40-12-318. Payment of Expenses; Net Collections Paid into Treasury. It shall be the duty of the probate judge or license commissioner to issue the licenses herein prescribed on a form to be furnished and prescribed by the state Department of Revenue and to remit such money to the Department of Revenue on or before the tenth of the month following the month of issuance. Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-12-315; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41 and limited to the the amount appropriated to defray the expenses of operating said department for each fiscal year. All money collected under the provisions of this article, less expenses appropriated herein, shall be paid into the Treasury monthly by the Department of Revenue and shall be added to and constitute a part of the Education Trust Fund. All fees collected by probate judges, license commissioners, and license inspectors, who are compensated on a salary basis, shall be paid by them into the treasury of the county, as other fees are likewise paid. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §629; Acts 1945, No. 430, p. 675; Acts 1951, No. 845, p. 1476.)

Ala. Code § 40-12-319 Penalty for Violation of Article.

40-12-319. Penalty for Violation of Article. Any person, firm, corporation, copartnership, or association who shall violate any of the provisions of this article shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not less than $25, nor more than $100. Each and every day such violation shall continue shall constitute a separate and distinct offense. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §628; Acts 1945, No. 430, p. 675; Acts 1992, No. 92-186, p. 349, §28.)

Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026