Automobile Storage Other Than in Garages.
Ala. Code § 40-12-56
in effect40-12-56. Automobile Storage Other Than in Garages.
Each lot or place other than a storage garage where a charge is made for storage of motor vehicles shall pay the following annual license tax: For each 1,000 square feet or major fraction thereof up to 50,000 square feet, $1; on each 1,000 square feet or major fraction thereof in excess of 50,000 square feet the license tax shall be $.50.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §468.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-12-56Fetched: 10/20/2026
