Veterans of World War II.

Ala. Code tit. 40, ch. 12, art. 7, div. 3

in effect

Ala. Code § 40-12-370 Eligibility; Scope.

40-12-370. Eligibility; Scope. Every bona fide permanent resident of the State of Alabama who has served 90 days or more in the Armed Forces of the United States between September 16, 1940, and the termination of World War II by the signing of a definitive treaty of peace or at any subsequent time when the United States was, is or shall be engaged in hostilities with any foreign state, whether as a result of a declared war or not, or who shall have been discharged or released from such service in less than 90 days by reason of a service-connected disability shall, upon sufficient identification, upon sufficient proof of being a permanent resident of this state and upon the production of an honorable discharge from or other proof of the honorable termination of such service, be exempt from business or occupational license taxes for a period of six years after July 6, 1945 or for a period of six years after his or her discharge from or termination of service, whichever is later, to the extent and subject to the conditions herein specified. No exemption, however, shall be allowed any such person from the license tax on what commonly are known as rolling stores, nor shall the exemption herein granted be construed as relieving any person from the payment of any license tax for the registration or operation of any motor vehicle, unless otherwise provided by law. (Acts 1945, No. 353, p. 570, §1; Acts 1947, No. 698, p. 535, §1; Acts 1953, No. 229, p. 296.)

Ala. Code § 40-12-371 State License.

40-12-371. State License. Such veterans who shall engage in or carry on any businesses or occupations for which license taxes are prescribed by the State of Alabama shall be entitled to licenses from the state to engage in or carry on those businesses or occupations upon the payment of the license taxes prescribed, less, as regards each veteran, such portion of the license taxes as shall not exceed $35. (Acts 1945, No. 353, p. 570, §2.)

Ala. Code § 40-12-372 County License.

40-12-372. County License. Such veterans who shall engage in or carry on any businesses or occupations for which license taxes are prescribed by any county of Alabama shall be entitled to licenses from the county to engage in or carry on those businesses or occupations upon the payment of the license taxes prescribed, less, as regards each veteran, such portion of the license taxes as shall not exceed $35. However, no such veteran may claim the exemption in more than one county. (Acts 1945, No. 353, p. 570, §3.)

Ala. Code § 40-12-373 Municipal License.

40-12-373. Municipal License. Each such veteran who shall engage in or carry on any businesses or occupations for which license taxes are prescribed by any municipality in Alabama shall be entitled to licenses from the municipality to engage in or carry on those businesses or occupations upon the payment of the license taxes prescribed, less, as regards each veteran, such portion of the license taxes as shall not exceed $35. However, no such veteran may claim the exemption in more than one municipality. (Acts 1945, No. 353, p. 570, §4.)

Ala. Code § 40-12-374 Duty of Officials; Form of License; Penalty for Transfer.

40-12-374. Duty of Officials; Form of License; Penalty for Transfer. It shall be the duty of every official charged with the duty of issuing licenses in this state to issue licenses at the cost herein specified to each veteran coming within the provisions of this division; and such licenses, when issued, shall be marked across the face thereof “War Veteran’s License — Not Transferable.” Any veteran who transfers, assigns or attempts to transfer a war veteran’s license issued under the provisions of this division shall forfeit his rights to all exemptions allowed hereunder. (Acts 1945, No. 353, p. 570, §5.)

Ala. Code § 40-12-375 Corporations, Associations and Partnerships; Certain Veterans Not Exempt.

40-12-375. Corporations, Associations and Partnerships; Certain Veterans Not Exempt. No exemption under the provisions of this division shall be allowed any corporation or association. As to partnerships, the exemption shall be allowed a partnership only when each partner thereof individually would be entitled to an exemption hereunder. However, an individual entitled to an exemption shall not be denied it by reason of being a member of a partnership in those cases when the licenses are required of the individual members of a partnership and not of the partnership as such. Any veteran whose property, both real and personal, is valued at $7,000 or more or whose net annual income is $3,000 or more shall not be granted the exemption provided herein, but shall be granted an exemption of $15 on his licenses from each city, county and state. (Acts 1945, No. 353, p. 570, §6; Acts 1947, No. 698, p. 535, §2.)

Ala. Code § 40-12-376 Fraudulently Obtaining License.

40-12-376. Fraudulently Obtaining License. Any license issued under the provisions of this division shall become null and void and shall afford no protection against prosecution for doing business without a license if the license is fraudulently obtained or if the business conducted under the license is not bona fide the business of the licensee. (Acts 1945, No. 353, p. 570, §7.)

Ala. Code § 40-12-377 Penalty for Violation by Officials.

40-12-377. Penalty for Violation by Officials. Any person charged with the duty of issuing licenses in this state who willfully fails or refuses to issue any license applied for by a veteran entitled to the benefits of this division shall be guilty of a misdemeanor and shall be prosecuted as provided by law. (Acts 1945, No. 353, p. 570, §8.)

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