Business, Vocation, or Occupation.

Ala. Code tit. 40, ch. 12, art. 2

in effect

Ala. Code § 40-12-40 Who Must Procure State and County Licenses.

40-12-40. Who Must Procure State and County Licenses. Every person, firm, company, corporation or association, receiver or trustee, but not a governmental subdivision, engaged in any business, vocation, occupation, calling, or profession herein enumerated or who shall exercise any privilege hereinafter described for which a license or privilege tax is required shall first procure a state license, and a county license when so required, and shall pay for the same or shall pay for the exercise of such privilege the amounts hereinafter provided, and comply with all other provisions of this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §450.)

Ala. Code § 40-12-41 Abstract Companies, Etc.

40-12-41. Abstract Companies, Etc. Abstract companies and persons engaged in the business of furnishing abstracts of title shall pay the following license taxes: In towns or cities of 100,000 inhabitants or more, $75; in towns or cities of 50,000 inhabitants and less than 100,000 inhabitants, $50; in towns or cities of 20,000 inhabitants and less than 50,000 inhabitants, $40; in towns or cities of 10,000 inhabitants and less than 20,000 inhabitants, $25; in towns and cities of 5,000 inhabitants and less than 10,000 inhabitants, $20; and in all other places, whether incorporated or not, $10. The payment of the license tax required by this section shall authorize the doing of business only in the town, city, or county where paid; provided, that this section shall not apply to regular licensed practicing attorneys who furnish abstracts as a part of their general practice. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §451.)

Ala. Code § 40-12-42 Acetylene Gas and Carbide Manufacturers.

40-12-42. Acetylene Gas and Carbide Manufacturers. Each person manufacturing acetylene gas and carbide shall pay the following license tax: In towns of over 25,000 inhabitants or within five miles thereof, $50; all other places, whether incorporated or not, $25. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §452.)

Ala. Code § 40-12-43 Actuaries, Auditors, and Public Accountants.

40-12-43. Actuaries, Auditors, and Public Accountants. Each professional actuary, auditor, or public accountant shall pay a license tax of $25 to the state, but no license tax shall be paid to the county. If such business is conducted as a firm or as a corporation in which more than one person above named is engaged, each person so engaged shall pay a license tax of $25. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §453.)

Ala. Code § 40-12-43.1 Added Fee for Private Examining or Collecting Firms.

40-12-43.1. Added Fee for Private Examining or Collecting Firms. Every private examining or collecting firm shall pay a separate annual state license fee of twenty-five dollars ($25), no later than October 1 of each year or within 30 days of entering into a contract with a county or municipality, with proceeds to be paid by the state Comptroller to the Alabama Local Tax Institute of Standards and Training established under Section 40-2A-15, for the administration of the institute’s examiner certification program. If the firm has engaged more than one examiner, each such person so engaged shall pay the separate license fee of twenty-five dollars ($25) within 30 days of being hired by the private examining or collecting firm. No private examining or collecting firm shall be issued a license unless it is in compliance with the provisions of Chapter 2A and this section. (Act 98-191, p. 297, §6.)

Ala. Code § 40-12-44 Adding Machines, Calculating Machines, Comptometers, Etc.

40-12-44. Adding Machines, Calculating Machines, Comptometers, Etc. Each person engaged in the business of selling adding machines, calculating machines, comptometers, billing machines, bookkeeping machines, cash registers, typewriters, or similar machines shall pay the following annual privilege tax: In counties of over 100,000 inhabitants, $100; in counties of over 60,000 inhabitants and not over 100,000 inhabitants, $60; in counties of over 40,000 inhabitants and not over 60,000 inhabitants, $40; in counties of 40,000 inhabitants or less, $25. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §454.)

Ala. Code § 40-12-45 Advertising.

40-12-45. Advertising. All bill posting and advertising companies displaying advertisements in public places, including streetcars, and each person engaged in the business of advertising or bill posting shall pay the following license taxes: In counties having 200,000 inhabitants or over, $150; in counties of less than 200,000 inhabitants and as many as 100,000 inhabitants, $125; in counties of less than 100,000 inhabitants and as many as 75,000 inhabitants, $100; in counties of less than 75,000 inhabitants and as many as 50,000 inhabitants, $50; in counties of less than 50,000 inhabitants and as many as 30,000 inhabitants, $25; in counties of less than 30,000 inhabitants, $15. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §456.)

Ala. Code § 40-12-46 Air-Conditioning Plants and Equipment.

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 air-conditioning plants or equipment which do not use or require the use of water connections shall pay an annual state privilege license tax for each place of business as follows: In cities of 100,000 inhabitants or more, $30; in cities of 50,000 and less than 100,000 inhabitants, $20; in cities of 10,000 and less than 50,000 inhabitants, $10; in places of less than 10,000 inhabitants, whether incorporated or not, $5. As used in this section the term “air-conditioning” means the artificial lowering or raising of temperature or the supplying of fresh air by artificial methods. Upon the payment of the license prescribed by Section 40-12-84, a contractor who installs air-conditioning plants or equipment shall not be required to pay the license prescribed by this section, nor shall any person who has paid the license prescribed by this section, who accepts contracts only for the installation of air-conditioning plants and equipment and no other type of construction work be required to pay the license prescribed by Section 40-12-84. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §457; Acts 1951, No. 582, p. 1017; Acts 1955, 2nd Ex. Sess., No. 71, p. 184.)

Ala. Code § 40-12-47 Amusement Parks.

40-12-47. Amusement Parks. Owners and operators of permanent amusement parks which shall be open for the public for not more than five months of each year may be exempted from payment of the license or privilege taxes on amusements or entertainments licensed by this title; provided, that they take out and pay for a license to operate a permanent amusement park at the following rates: In cities or towns of less than 5,000 inhabitants, or within five miles thereof, $25; in cities or towns of 5,000 inhabitants and less than 15,000 inhabitants, or within five miles thereof, $50; in cities of 15,000 and less than 25,000 inhabitants, or within five miles thereof, $100; in cities of 25,000 or more inhabitants, or within five miles thereof, $200. The provision of this title permitting the payment of a half-year license after April 1 shall not apply to this section. No license shall be paid under this section by any town or city which itself owns and operates an amusement park. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §458.)

Ala. Code § 40-12-48 Architects.

40-12-48. Architects. Each architect practicing his profession for the public shall pay to the state a license tax of $25, but no license shall be paid to the county. If such business is conducted as a firm or as a corporation in which more than one person above named is engaged, each person so engaged shall pay the amount provided above. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §459.)

Ala. Code § 40-12-49 Attorneys.

40-12-49. Attorneys. (a) Each attorney engaged in the practice of law shall pay an annual license tax to the state, but none to the county. On October 1, 2006, and each year thereafter, the annual license tax shall be three hundred dollars ($300). On and after May 15, 2012, the Board of Bar Commissioners shall by rule determine the amount of the annual license tax. If business is conducted as a firm or as a corporation in which more than one lawyer is engaged, each lawyer shall pay such license tax, but no lawyer shall be required to pay a license tax until the first day of October following admission to the bar. The license tax shall be paid to the Secretary of the Board of Bar Commissioners of the Alabama State Bar. The funds collected for the issuance of the license tax levied shall constitute a separate fund to be disbursed on the order of the Board of Commissioners of the Alabama State Bar. As soon after the first day of each November as practicable, the Secretary of the Alabama State Bar shall certify to the presiding judge of the circuit court having jurisdiction in the county the names of attorneys who have paid the license fee. (b) The license taxes shall be due and payable on October 1 of each year and shall be delinquent on the following November 1. If a license is delinquent, the Secretary of the Board of Bar Commissioners of the Alabama State Bar shall assess and collect a penalty of 15 percent of the amount of the license. The penalty shall be paid when the license is issued. (c) Section 40-12-10, relating to the collection and distribution of business license taxes shall not be applicable to license taxes provided in subsection (a). (Acts 1935, No. 194, p. 256; Acts 1939, No. 551, p. 871; Code 1940, T. 51, §460; Acts 1951, No. 186, p. 437; Acts 1959, No. 156, p. 682; Acts 1966, Ex. Sess., No. 287, p. 430; Acts 1971, No. 958, p. 1716; Acts 1979, Ex. Sess., No. 79-27, p. 37; Acts 1985, 1st Ex. Sess., No. 85-119; Acts 1992, No. 92-600, p. 1246, §1; Act 2006-525, p. 1221, §1; Act 2012-475, p. 1318, §1.)

Ala. Code § 40-12-50 Auctioneers.

40-12-50. Auctioneers. Auctioneers and apprentice auctioneers shall pay annual license taxes in accordance with Chapter 4 of Title 34.

Ala. Code § 40-12-51 Automobile Dealers.

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 person maintaining more than one place of business in the same city or town for the sale of automobiles, trucks, or other self-propelled vehicles shall pay an additional license tax of one half of the license tax levied on his principal place of business for each additional place of business; provided, that the licensed dealer may maintain a used car lot for the sale or use of secondhand cars without the payment of an additional license tax. Upon the payment of the license tax prescribed in this section, such dealer shall not be required to pay the license tax as provided in Sections 40-12-53 through 40-12-55, 40-12-60, 40-12-62 and 40-12-169. (Acts 1939, No. 370, p. 497; Code 1940, T. 51, §462.)

Ala. Code § 40-12-53 Automobile Accessory Dealers.

40-12-53. Automobile Accessory Dealers. Each person selling motor vehicle accessories, including automobile radios, air-conditioning units, motor vehicle parts, motor vehicle batteries and tires, shall pay the following annual license tax in cities of: Over 100,000 population 25,000 to 100,000 population 5,000 to 25,000 population 2,000 to 5,000 population All other places, whether incorporated or not $40.00 30.00 20.00 10.00 5.00 Regularly licensed filling stations or garages are not required to pay the above accessories license tax if their stock of accessories at any time does not exceed the wholesale value of $75. (Acts 1935, No. 194, p. 256; Acts 1939, No. 596, p. 966; Code 1940, T. 51, §465; Acts 1959, No. 476, p. 1195.)

Ala. Code § 40-12-54 Automobile Garages and Shops.

40-12-54. Automobile Garages and Shops. Garages or shops where automobiles or other motor vehicles are repaired, painted, trimmed, or welded for the public shall pay the following license taxes: Each shop where the work is done by one man, $5; each shop where the work is done by two men, $10; each shop where the work is done by more than two men shall pay a license of $10, and an additional license of $5 for each workman in excess of two so employed. Where garage or shop owners do work in shops they shall be counted as workmen. The maximum number of men employed at any time during the license year shall be the basis of computing the license due. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §466.)

Ala. Code § 40-12-55 Automobile Storage Garages.

40-12-55. Automobile Storage Garages. For each garage where a charge is made for the storage of motor vehicles there shall be a license tax of $2 for each 1,000 square feet or fraction thereof up to 50,000 square feet. On each 1,000 square feet or fraction thereof in excess of 50,000 square feet, the license tax shall be $1 on each additional square footage of space. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §467.)

Ala. Code § 40-12-56 Automobile Storage Other Than in Garages.

40-12-56. 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.)

Ala. Code § 40-12-57 Automobile Tire Retreading Shops.

40-12-57. Automobile Tire Retreading Shops. Retreading or tire rebuilding shops where motor vehicle tires are retreaded shall pay a license tax of $20. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §469.)

Ala. Code § 40-12-58 Barbers.

40-12-58. Barbers. Each person engaged in the business of operating a barbershop shall pay a license fee of $2.50 for each chair. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §470.)

Ala. Code § 40-12-59 Baseball Parks.

40-12-59. Baseball Parks. Each owner or lessee of a baseball park where admission fees are charged shall pay the following license taxes: In cities or towns of less than 10,000 inhabitants, or within five miles thereof, $10; in cities or towns of 10,000 and less than 25,000 inhabitants, or within five miles thereof, $25; in cities and towns of 25,000 inhabitants and less than 50,000 inhabitants, or within five miles thereof, $50; in cities and towns of 50,000 inhabitants or more, or within five miles of any such city or town, $100; provided, that when baseball is allowed by law to be played in any city or town on Sunday, the license tax therefor in such city or town shall be double the amount hereinbefore named. This section shall not apply to baseball parks owned or maintained in good faith by educational institutions located in this state. The provisions of this title permitting the payment of a half-year license after April 1 shall not apply to this section. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §471.)

Ala. Code § 40-12-60 Battery Shops.

40-12-60. Battery Shops. Each battery shop for the repairing and recharging and selling of batteries shall pay the following license taxes: In cities and towns of over 60,000 inhabitants, $20; in cities and towns of 16,000 inhabitants and not over 60,000 inhabitants, $15; in cities and towns of 5,000 and not over 16,000 inhabitants, $10; in all other places, whether incorporated or not, $5. The above license tax shall not apply unless a complete battery service is rendered. Each manufacturer of batteries shall pay a license tax of $100; provided, that such manufacturer paying the license hereunder shall not be required to pay the license under Section 40-12-172. (Acts 1935, No. 194, p. 256; Acts 1939, No. 597, p. 967; Code 1940, T. 51, §472; Acts 1943, No. 567, p. 569.)

Ala. Code § 40-12-61 Beauty Parlors, Etc.

40-12-61. Beauty Parlors, Etc. Each person operating what is generally known as a beauty parlor or other place where hairdressing, facial treatments, manicuring, or hair waving is done shall pay a license tax of $10 and for each operator so employed, as follows: In cities of more than 60,000 inhabitants, $6; in cities of less than 60,000 inhabitants and all other places whether incorporated or not, $4. This schedule of fees shall apply to beauty parlor colleges where said colleges engage in beauty parlor work for which a charge is made or material used is charged therefor. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §473.)

Ala. Code § 40-12-62 Bicycles and Motorcycles.

40-12-62. Bicycles and Motorcycles. Each person other than a licensee under Section 40-12-51 engaging in the business of dealing in, renting, or hiring bicycles or motorcycles shall pay the following license tax: In cities or towns over 20,000 inhabitants, $15; in cities or towns of 10,000 to 20,000 inhabitants, $10; in all other places, whether incorporated or not, $5. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 156, p. 178; Code 1940, T. 51, §474; Act 2002-256, p. 537, §1.)

Ala. Code § 40-12-63 Blueprint Makers.

40-12-63. Blueprint Makers. Each person engaging in the business of making blueprints or developing the same from tracings or drawings for pay shall pay a license tax of $15 for engaging in such business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §475.)

Ala. Code § 40-12-64 Bond Makers.

40-12-64. Bond Makers. Each person engaged in the business of making bonds and charging for the same, except guaranty companies or corporations otherwise specifically licensed, shall pay a license tax of $100 per annum. The payment of the license tax required by this section shall authorize the doing of business only in the town, city, or county where paid. No person engaged in the business of making bonds and charging for the same shall be exempt from paying said license tax. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §477.)

Ala. Code § 40-12-65 Bottlers.

40-12-65. Bottlers. Each person engaged in manufacturing, producing, or bottling in bottles or other containers, soda water, carbonated drinks, fruit juices or imitations thereof, flavored milk, and any preparations known as soft drinks shall not use any machine, machines, or apparatus for the filling or bottling of the same until such person shall have first applied, paid for, and obtained from the probate judge a license. The amount of the license tax for each machine shall be graded or proportioned as follows: On each machine bottling, per minute, less than 16 bottles, $40 state license tax and $40 county license tax; 16 and less than 30 bottles, $90 state license tax and $90 county license tax; 30 and less than 40 bottles, $140 state license tax and $140 county license tax; 40 and less than 60 bottles, $200 state license tax and $200 county license tax; and 60 and less than 75 bottles, $300 state license tax and $300 county license tax; 75 and less than 100 bottles, $325 state license tax and $325 county license tax; 100 and less than 150 bottles, $450 state license tax and $450 county license tax; 150 bottles and over, $500 state license tax and $500 county license tax. Where any person has within his bottling plant or place of manufacture more than one bottling machine, then such person shall pay the license herein specified upon every such bottling machine or apparatus whether in actual operation or not; provided, that such bottling machine or apparatus is in an operating condition. The person applying for such license shall file an application, under oath, stating the name, make, model of his machine, name and address of manufacturer, whether it is low-pressure equipment or high-pressure equipment, or otherwise, contents, capacity of bottles used, and giving its bottling capacity. “Capacity” shall be based on the number of six and one-half ounce bottles that may be bottled per minute as rated by the manufacturer, or the number of such bottles that are bottled per minute as determined by inspection and actual count, whichever may be greater. Where the machine or apparatus used in the filling and bottling of products covered by this section is also used in the filling and bottling of dairy products, the “capacity” of such machine or apparatus shall be based upon the percentage of time such machine or apparatus is used in the daily operation for the bottling of the products covered by this section. The percentage of time which the machine or apparatus is used for the bottling of products covered by this section shall be determined by inspection and actual count, and where the percentage of time used in the bottling of products covered in this section shall be 20 percent or less of the total operational time, the person so engaged in the bottling of products covered by this section shall pay 20 percent of the amount of the license as proportioned above based upon the number of six and one-half ounce bottles that may be bottled per minute as rated by the manufacturer. Any person using his bottling machinery for the bottling of dairy products and products covered by this section shall be taxed only upon that machine or machines which are used in the bottling of products covered by this section regardless of the number of machines which may be located within his bottling plant or place of manufacture. Bottlers paying the license tax hereunder where such business is engaged in bottling drinks exclusively shall be exempt from payment of transient dealer’s license levied under Section 40-12-172 and wholesale bottler’s license levied under Section 40-12-70. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §476; Acts 1945, No. 504, p. 729; Acts 1953, No. 704, p. 960.)

Ala. Code § 40-12-66 Bowling Alleys.

40-12-66. Bowling Alleys. Bowling alleys or tenpin alleys for the use of which money or other compensation is charged shall pay a license tax of $10 for each alley. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §478.)

Ala. Code § 40-12-67 Brokers and Agents of Iron, Railway, Etc., Supplies.

40-12-67. Brokers and Agents of Iron, Railway, Etc., Supplies. Each person, other than a merchant paying an ad valorem tax on his stock of goods, who shall as agent or broker sell iron, railway supplies, furnace supplies, or mining supplies, shall pay a privilege tax of $25. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §479.)

Ala. Code § 40-12-68 Brooms, Brushes, Mops, Etc.

40-12-68. Brooms, Brushes, Mops, Etc. Each person operating a manufactory plant for the making of brooms, brushes, mops, or similar articles shall pay a license tax of $10; provided, that this shall not apply to blind persons. Such license tax shall not apply where not more than three persons are employed for the making of said brooms. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §480.)

Ala. Code § 40-12-69 Cereal Beverages, Carbonated or Other Soft Drinks - Retailers.

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, No. 194, p. 256; Code 1940, T. 51, §482.)

Ala. Code § 40-12-70 Cereal Beverages, Carbonated or Other Soft Drinks - Wholesalers.

40-12-70. Cereal Beverages, Carbonated or Other Soft Drinks - Wholesalers. Each person engaged in the business of selling at wholesale nonalcoholic, carbonated, or other soft drinks shall pay an annual license tax of $50; provided, that bottlers who have taken out the bottle license for operating plants in this state shall not be liable under this section, nor shall such bottlers be liable for any county or state license under Section 40-12-174, nor as transient vendors or dealers or peddlers. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §483.)

Ala. Code § 40-12-71 Certified Public Accountants.

40-12-71. Certified Public Accountants. (a) In lieu of any other privilege license fees levied under the revenue laws of the State of Alabama, each person who holds a certificate as a certified public accountant and who is a resident of the State of Alabama and who is engaged in the practice of public accounting in the State of Alabama shall pay an annual license fee of $25, but no license fee shall be paid to the county. Such license shall be obtained from the probate judge or licensing agency in the county where the business of a certified public accountant is located and shall be due and delinquent as provided by Section 40-12-26. All money paid into the treasury for license under this section shall be deposited in the State Treasury to the credit of the Alabama State Board of Public Accountancy and shall constitute a separate fund to be disbursed as provided in subsection (b) of this section. (b) The fund provided by subsection (a) of this section shall be used by the Alabama State Board of Public Accountancy to defray the expenses for administering and enforcing the laws of the State of Alabama pertaining to the practice of public accounting and the other necessary purposes and expenses of said board not otherwise available and provided pursuant to Section 34-1-3; and the said Alabama State Board of Public Accountancy shall have the power to direct the disbursement of said fund, which shall be paid on the warranty of the state Comptroller upon certificate or voucher of the secretary of said board, approved by the chairman or vice-chairman of said board. No funds shall be withdrawn or expended except as budgeted and allotted according to the provisions of Article 4 of Chapter 4 of Title 41, and only in amounts as stipulated in the general appropriations bill. (c) No license fee as herein provided shall be due or payable by any certified public accountant employed by any state or federal government agency, educational institution, or industry, who does not perform public accounting service for which he is paid. (Acts 1969, No. 269, p. 599, §§1-3.)

Ala. Code § 40-12-72 Cigars, Cigarettes, Cheroots, Etc. - Retailers.

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 enumerated herein, irrespective of quantity or amount, or the number of sales. The privilege license tax herein defined shall be in addition to the sales tax as provided in Section 40-25-2. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §484.)

Ala. Code § 40-12-73 Cigars, Cigarettes, Cheroots, Etc. - Wholesalers.

40-12-73. Cigars, Cigarettes, Cheroots, Etc. - Wholesalers. Each wholesale dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute therefor, either or all, shall pay one privilege license tax to the state of $100 and $5 to each county in which such wholesale dealer does business. The phrase “wholesale dealer” as used in this section shall include persons, firms, corporations, clubs, or associations who shall sell or store or offer to sell any one or more of the articles enumerated herein to retail dealers for the purpose of resale only. The privilege license tax herein levied shall be in addition to the sales tax as provided in Section 40-25-2. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §485.)

Ala. Code § 40-12-74 Circuses.

40-12-74. Circuses. Each person operating a circus shall pay the following license tax: Where the seating capacity of the circus is less than 2,000, $50; where the seating capacity is 2,000 and less than 4,000, $100; where the seating capacity is 4,000 or more, $200; and the license tax hereinabove provided shall include the license tax for a menagerie accompanying the circus. The payment of the proper license tax, as is herein provided, will entitle the circus to operate for one week in the same place and at the same time on the same license. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §486; Acts 1953, No. 745, p. 1008; Acts 1967, No. 411, p. 1067.)

Ala. Code § 40-12-75 Cleaning and Pressing Establishments.

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.)

Ala. Code § 40-12-76 Coal and Coke Dealers - Maintaining Yards. [Repealed]

40-12-76. Coal and Coke Dealers - Maintaining Yards. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §488.)

Ala. Code § 40-12-77 Coal and Coke Dealers - Not Maintaining Yards. [Repealed]

40-12-77. Coal and Coke Dealers - Not Maintaining Yards. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §489.)

Ala. Code § 40-12-78 Coffins and Caskets - Manufacturers.

40-12-78. Coffins and Caskets - Manufacturers. Each manufacturer of coffins or caskets shall pay a license tax of $100. This license tax shall not apply to any person who manufactures coffins or caskets without the assistance of any other person or without the assistance of hired labor and which coffins or caskets retail for not exceeding $10. This section shall not apply to local wood-working plants or carpenter shops whose principal business is not the manufacturing of coffins or caskets and who make coffins for paupers for local governing bodies or for charity. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §490.)

Ala. Code § 40-12-79 Coffins and Caskets - Dealers and Agents.

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.)

Ala. Code § 40-12-80 Collection Agencies.

40-12-80. Collection Agencies. Each collection agency shall pay the following license tax: In towns and cities of 20,000 or more inhabitants, $100; in towns and cities of less than 20,000 inhabitants, $25. Each person who shall employ agents to solicit claims for collection from persons, firms, or corporations in the state shall be deemed a collection agency within the meaning of this section. This section shall not apply to any person who is excluded from the definition of the term “debt collector” under the federal Fair Debt Collection Practices Act, 15 U.S.C. § 1692a(6). (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §492; Act 2001-454, p. 595, §1.)

Ala. Code § 40-12-81 Commission Merchants or Merchandise Brokers.

40-12-81. Commission Merchants or Merchandise Brokers. Each commission merchant or merchandise broker shall pay one state license tax of $25 and one county license tax of $12.50. Such payment shall be made in the county in which such commission merchant or merchandise broker maintains his principal place of business. Such license shall authorize such commission merchant or merchandise broker to do business in any county of the state without the payment of any further state or county license tax. The payment of the license tax in one county of the state as evidenced by the license certificate of the probate judge shall be sufficient. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §493; Acts 1943, No. 418, p. 384.)

Ala. Code § 40-12-82 Concerts, Musical Entertainments, Etc.

40-12-82. Concerts, Musical Entertainments, Etc. For each concert, musical entertainment, public lecture, or other public entertainment where charges are made for admission, or for the use of any instrument or device or the participation in any exercises or entertainment not given wholly for charitable, school, or religious purposes and not otherwise provided for, the license tax shall be $10; but this provision shall not apply to exhibitions or entertainments given in theaters when the owners or managers thereof have taken out licenses as owners or managers; and provided further, that this license tax shall not be charged for any lecture course given as part of the course of instruction in any educational institution; provided further, that the provisions of this section shall not apply to chautauquas, lecture lyceums, or exhibits held under the auspices of religious or charitable associations. In all cases where such exhibitions shall be in the nature of a continuous show or performance, the license tax shall be $5 per day, $15 per week or $30 per month. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §494.)

Ala. Code § 40-12-83 Conditional Sales Contracts, Drafts, Acceptances, Etc.; Dealers In.

40-12-83. Conditional Sales Contracts, Drafts, Acceptances, Etc.; Dealers In. (a) Each person engaged in discounting or buying conditional sales contracts, drafts, acceptances, notes, or mortgages on personal property shall pay an annual license tax as follows: Employing capital of $50,000 or less, $5; $50,000 to $100,000, $10; $100,000 to $150,000, $15; $150,000 to $300,000, $25; $300,000 to $500,000, $100; $500,000 and up, $300, the payment of which shall be sufficient to engage in business in any county of the state except the county in which the principal office is located, in which case the county license tax shall be one half of the above schedule. (b) Each person engaging in business of lending money on salaries or making industrial or personal loans shall pay an annual license tax of $100 for each county in which he engages in business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §495; Acts 1953, No. 680, p. 934.)

Ala. Code § 40-12-84 Construction Companies or Contractors.

40-12-84. Construction Companies or Contractors. Any person, firm, or corporation accepting orders or contracts for doing any work on or in any building or structure requiring the use of paint, stone, brick, mortar, wood, cement, structural iron or steel, sheet iron, galvanized iron, metallic piping, tin, lead, electric wiring, or other steel, or any other building material, or accepting contracts to do any paving or curbing on sidewalks or streets, public or private property, using asphalt, brick, stone, cement, wood, or other composition, or accepting orders for or contracts to excavate earth, rock, or other material for foundations or any other purpose, or accepting orders or contracts to construct any sewer of stone, brick, terra cotta, or other material, or accepting contracts to construct highways, bridges, dams, or railroads, shall be deemed a contractor. Every contractor shall procure from the probate judge of the county in which he has his principal office a license to carry on the business of a contractor; provided, that if such contractor has no such office in this state, then he shall procure such license from the probate judge of the county where the contract is to be performed. Every such contractor shall pay a license tax to be ascertained on the basis of the gross amount of all orders or contracts accepted, exclusive of orders or contracts pertaining to state or county road and bridge projects, as follows: If the gross amount of all orders or contracts accepted aggregates $5,000 and not exceeding $10,000, he shall pay the sum of $10; if the amount of such orders or contracts is more than $10,000 and does not exceed $20,000, $15; if the amount of such orders or contracts exceeds $20,000 and does not exceed $50,000, $25; if the amount of such orders or contracts exceeds $50,000 and does not exceed $100,000, $50; if the amount of such orders or contracts exceeds $100,000 and does not exceed $150,000, $150; if the amount of such orders or contracts exceeds $150,000 and does not exceed $200,000, $200; if the amount of such orders or contracts exceeds $200,000, $250; and, when such contractor shall have obtained a license for any year for which he has paid a license tax of less than the maximum above prescribed, he shall not accept any contract or contracts during such year, the aggregate amount of which exceeds the maximum amount for which his license was obtained, unless and until he shall have paid such additional sum as will make the total license tax paid by him for that year sufficient to cover the aggregate amount of such contract or contracts as prescribed above; and unless he pays such additional sum he shall be deemed to be acting without a license. The payment of the license tax in one county in the state, as evidenced by the license or official certificate of the probate judge, shall be sufficient. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §496; Acts 1953, No. 749, p. 1012.)

Ala. Code § 40-12-85 Cotton Buyers. [Repealed]

40-12-85. Cotton Buyers. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §497.)

Ala. Code § 40-12-86 Cotton Compresses. [Repealed]

40-12-86. Cotton Compresses. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §498.)

Ala. Code § 40-12-87 Cottonseed Oil Mills, Cotton Mills, Factories, Etc.

40-12-87. Cottonseed Oil Mills, Cotton Mills, Factories, Etc. Every person operating a cottonseed oil mill; cotton mill; cloth mill; towel factory; garment factory; yarn mill; hosiery mill; peanut mill; peanut oil mill; peanut shelling plant; paper mill; pulp mill; mill manufacturing sheeting, rugs, bags, hats, cement, carpets, lime, plaster, soap, chemical, acid (other than fertilizer) explosive; and all mills manufacturing any finished or semifinished products of tobacco, thread, yarn, cloth, fur, felt, nylon, paper, jute, rubber, iron, iron ore, copper, brass, tin, coal, coke, sand, cement, glass, clay, slag, aluminum, bauxite, ore, grain, other than what is commonly called a grist mill, oats, corn, rye, synthetic rubber, stone, oil, crude oil, tar, resin, asphalt, paraffin, plastics, fibers, straw, cellulose, or other factory where materials are woven, made, or assembled shall pay the following license tax: $10 where the investment for plant, equipment, supplies, and fixtures is less than $15,000; $20 where the investment for plant, equipment, supplies, and fixtures is $15,000 and less than $25,000; $30 where the investment for plant, equipment, supplies, and fixtures is $25,000 and less than $50,000; $50 where the investment for plant, equipment, supplies, and fixtures is $50,000 and less than $100,000; $100 where the investment for plant, equipment, supplies, and fixtures is $100,000 and less than $500,000; $150 where the investment for plant, equipment, supplies, and fixtures is $500,000 and less than $1,000,000; $200 where the investment for plant, equipment, supplies, and fixtures is $1,000,000 and over. Such investment shall be the total capital employed in such plant, and the person applying for such license shall furnish a sworn statement showing the amount of the investment and shall accompany the same with a statement taken from the books of the company, showing the amount of such investment, and such books shall at all times be subject to the inspection of the Department of Revenue or its agents. The license taxes levied under this section shall not apply where the factory, mill, or plant which would be licensed by this section is covered by a specific license under this article. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §499; Acts 1947, No. 136, p. 44.)

Ala. Code § 40-12-88 Cotton Warehouses.

40-12-88. Cotton Warehouses. Each person operating a warehouse or yard for the storage of cotton for compensation shall pay a license tax to the state as follows: Every such warehouse storing not more than 5,000 bales in the preceding calendar year, $20; more than 5,000 and not more than 10,000 bales, $40; more than 10,000 and not more than 15,000 bales, $60; more than 15,000 and not more than 20,000 bales, $100; more than 20,000 and not more than 30,000 bales, $150; more than 30,000 bales, $200. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §500.)

Ala. Code § 40-12-89 Credit Agencies.

40-12-89. Credit Agencies. (a) Each person, firm, or corporation inquiring into and reporting on the credit and standing of persons, firms, or corporations in this state shall pay the following license tax: (1) In each county where the population exceeds 300,000, a state license tax of $200 for each place of business and a county license tax of $50; (2) In each county where the population exceeds 200,000, but is not more than 300,000, a state license tax of $150 for each place of business and a county license tax of $50; (3) In each county where the population exceeds 100,000, but is not more than 200,000, a state license tax of $100 for each place of business and a county license tax of $25; (4) In each county where the population exceeds 50,000, but is not more than 100,000, a state license tax of $50 for each place of business and a county license tax of $25; and (5) In all other counties, $25 to the state for each place of business and $12.50 to the county. (b) This section shall not apply to mutual trade organizations where credit information is exchanged among members at actual cost of service. (c) Where any person shall pay to the state the license tax of $200 for an office which supervises the operations of suboffices under its jurisdiction, no additional state license tax shall be due for such suboffice, but a county license tax of $50 shall be paid in each county in which a suboffice is located. (d) The population shall be according to the last or any subsequent federal decennial census. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §501; Acts 1953, No. 468, p. 584; Acts 1963, No. 566, p. 1189.)

Ala. Code § 40-12-90 Creosoting, Etc.

40-12-90. Creosoting, Etc. Each person operating a creosoting or other preservative treatment plant, where crossties, crossarms, poles, posts, or other lumber or timbers are creosoted or treated shall pay a license tax based on the capital invested in such plant for equipment, raw materials, finished materials, supplies, realty, and all personalty, as follows: Where the capital invested is less than $5,000, $20 for the state and $10 for the county; where the capital invested is $5,000 and less than $25,000, $50 for the state and $25 for the county; where the capital invested is $25,000 and less than $50,000, $75 for the state and $37.50 for the county; where the capital invested is $50,000 or over, $100 for the state and $50 for the county. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §502; Acts 1943, No. 419, p. 385.)

Ala. Code § 40-12-91 Delicatessen Shops.

40-12-91. Delicatessen Shops. Each delicatessen where cooked foods are sold for consumption other than on the premises shall pay a license tax of $10. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §503.)

Ala. Code § 40-12-92 Dentists.

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 Treasury; said funds shall be used by the Board of Dental Examiners to defray the expenses of enforcing the laws of the State of Alabama relating to the practice of dentistry, for other necessary purposes and expenses of such board and in the promotion of the arts and science of dentistry in the State of Alabama. As soon after the first day of each year as practicable, the State Treasurer shall certify to the secretary-treasurer of the Board of Dental Examiners the names of dentists who have paid such license fee. (Acts 1935, No. 194, p. 256; Acts 1935, No. 435, p. 914; Code 1940, T. 51, §504; Acts 1953, No. 814, p. 1096; Acts 1961, Ex. Sess., No. 59, p. 1927.)

Ala. Code § 40-12-93 Detective Agencies.

40-12-93. Detective Agencies. Each person engaged in the business of operating a detective agency, or each company or corporation doing business as such in this state, shall pay a license tax of $100. Each person so engaged who also solicits or receives notes or accounts for collection shall pay an additional license tax of $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §505.)

Ala. Code § 40-12-94 Developing and Printing Films.

40-12-94. Developing and Printing Films. Each person engaged in the business of developing and printing Kodak plates or films, or camera plates or films, or other photographic films or plates shall pay a license tax of $5; provided, that this license tax shall not be applicable to any person paying the photographer’s license tax levied by this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §506.)

Ala. Code § 40-12-95 Devices for Testing Skill and Strength Used for Profit. [Repealed]

40-12-95. Devices for Testing Skill and Strength Used for Profit. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §507.)

Ala. Code § 40-12-96 Directories.

40-12-96. Directories. Each person compiling, selling, or offering for sale directories shall pay to the state license taxes as follows: For each city or town of 100,000 inhabitants or over, $150; in cities or towns of 50,000 and less than 100,000 inhabitants, $75; in cities or towns of 20,000 and less than 50,000 inhabitants, $50; in cities and towns of less than 20,000 inhabitants, $15; provided, that this section shall not apply to directories issued by any person in connection with or as a part of a business for which a general license tax is provided. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §509.)

Ala. Code § 40-12-97 Electric Refrigerators, Electric or Gas Heaters, Etc.

40-12-97. Electric Refrigerators, Electric or Gas Heaters, Etc. For each dealer in electric, gas, or other mechanical refrigerators, electric or gas heaters, electric or gas water heaters, electric or gas stoves, or for each electrical or gas repair shop, or electrical or gas supply shop there shall be paid a license tax as follows: In cities of 100,000 inhabitants or over, $30; in cities of 50,000 and less than 100,000 inhabitants, $20; in cities of 10,000 and less than 50,000 inhabitants, $10; and in places of less than 10,000 inhabitants, whether incorporated or not, $5. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §511.)

Ala. Code § 40-12-98 Embalmers.

40-12-98. Embalmers. Each embalmer shall pay an annual license tax of $10. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §512.)

Ala. Code § 40-12-99 Engineers.

40-12-99. Engineers. Each person practicing for the public the profession of civil, electrical, mining, mechanical, or radio engineering shall pay an annual license tax of $20 to the state, but no license shall be paid to the county. If such business is conducted as a firm or corporation in which more than one engineer is engaged, each engineer so engaged shall pay a license tax of $20. No such engineer shall be required to pay this license tax until after he has practiced his profession for two years in this state or elsewhere. An engineer who is an employee of the state or of any county or municipality at a fixed salary and who engages in no other engineering work for compensation is not subject to this license tax when so employed. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §522.)

Ala. Code § 40-12-100 Fertilizer Factories.

40-12-100. Fertilizer Factories. Each person owning or operating any fertilizer factory shall pay a license tax as follows: In which the capital invested does not exceed $25,000, $50; in which the capital invested exceeds $25,000 and does not exceed $50,000, $100; in which the capital invested exceeds $50,000 and does not exceed $100,000, $200; in which the capital invested exceeds $100,000, $250 for each factory. Each fertilizer mixing plant shall pay a license tax of $15. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §524.)

Ala. Code § 40-12-101 Fire, Closing Out, Etc., Sales.

40-12-101. Fire, Closing Out, Etc., Sales. Each person, other than the original bona fide owners, selling goods, wares, or merchandise as an insurance, bankruptcy, mortgage, insolvent, assignee’s, executor’s, administrator’s, receiver’s, trustee’s, removal, or closing out sale, or a sale of goods, wares, and merchandise damaged by fire, smoke, water, or otherwise, shall pay a license tax of $100. The provisions of this section shall not apply to sheriffs, constables, or other public or court officers or to any other persons acting under the license, discretion, or authority of any court, state or federal, selling goods, wares, or merchandise in the course of their official duties. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §525.)

Ala. Code § 40-12-102 Fireworks.

40-12-102. Fireworks. Each dealer in fireworks such as roman candles, sky rockets, torpedoes, firecrackers, cannon crackers, cap guns, devil wheels, and such other articles commonly known as fireworks shall pay the following license tax: In cities, or within two miles of said cities, of 25,000 population or more, $50; in cities, or within two miles of said cities, of 10,000 population and not more than 25,000, $30; in cities, or within two miles of said cities, of 5,000 to 10,000 population, $20; and in all other places, whether incorporated or not, $10. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §526.)

Ala. Code § 40-12-103 Flying Jennies, Merry-Go-Rounds, Etc.

40-12-103. Flying Jennies, Merry-Go-Rounds, Etc. For each flying jenny, called also hobbyhorses, and merry-go-rounds, roller coasters, or other devices of like character, there shall be paid a license tax of $50 per year, $20 for each month or $5 for each week in each place in which such device is operated, whether incorporated or not. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §527.)

Ala. Code § 40-12-104 Fortunetellers, Palmists, Clairvoyants, Etc.

40-12-104. Fortunetellers, Palmists, Clairvoyants, Etc. Each fortuneteller, palmist, clairvoyant, astrologer, phrenologist, or crystal gazer, where any fee is charged directly or indirectly or any gratuity is accepted, shall pay a license tax of $40. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §528.)

Ala. Code § 40-12-105 Fruit Dealers.

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.)

Ala. Code § 40-12-106 Gasoline Stations and Pumps.

40-12-106. Gasoline Stations and Pumps. Each person operating for profit a gasoline filling station or pump in cities or towns, or within three miles thereof, shall, on October 1, of each year, pay the following annual privilege tax: In cities of 100,000 inhabitants and over, where only one pump or filler is used, $28 and, for each additional pump, $21; in cities or towns of 40,000 inhabitants and less than 100,000 inhabitants, where only one pump or filler is used, $21 and, for each additional pump, $14; in cities or towns of 12,000 inhabitants and less than 40,000, where only one pump or filler is used, $18 and, for each additional pump, $10; in cities or towns of 5,000 inhabitants and less than 12,000, where only one pump or filler is used, $14 and, for each additional pump, $7; in incorporated towns of 1,000 inhabitants and less than 5,000, where only one pump or filler is used, $7 and, for each additional pump, $5; in incorporated towns of less than 1,000 inhabitants, $3.50 and, for each additional pump, $2.50; and in all other places, whether incorporated or not, $2.50 and, for each additional pump, $2.50. (Acts 1935, No. 194, p. 256; Acts 1935, No. 402, p. 876; Acts 1939, No. 604, p. 968; Code 1940, T. 51, §531.)

Ala. Code § 40-12-107 Glass.

40-12-107. Glass. Each person whose principal business is the selling of plate glass or other glass shall pay the following license tax: In cities of 100,000 inhabitants or more, $50; in cities or towns of more than 30,000 and under 100,000 inhabitants, $35; in cities or towns of more than 7,000 and under 30,000 inhabitants, $20; in all other places, $10. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §532.)

Ala. Code § 40-12-108 Golf, Miniature Golf, Etc., Courses.

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 or course where miniature golf or a similar game is played, $2.50. This section shall not apply to municipally owned and operated golf courses or tables, nor to regularly organized clubs or other private organizations maintaining and operating a golf course or tables for the use of its members only. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §533.)

Ala. Code § 40-12-109 Hat-Cleaning Establishments. [Repealed]

40-12-109. Hat-Cleaning Establishments. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §534.)

Ala. Code § 40-12-110 Hide, Fur, Etc., Dealers.

40-12-110. Hide, Fur, Etc., Dealers. Each person dealing in hides or furs, whether principal business or not, shall pay the following license tax: In counties of 100,000 inhabitants or over, $25; in counties of 40,000 inhabitants and less than 100,000 inhabitants, $20; and in counties of less than 40,000 inhabitants, $15. The license herein fixed shall not apply to persons dealing in cattle, sheep, goat, or horse hides. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §535.)

Ala. Code § 40-12-111 Horse Show, Rodeo, or Dog and Pony Shows.

40-12-111. Horse Show, Rodeo, or Dog and Pony Shows. Every horse show, rodeo, dog and pony show, or like exhibition or show, where any charge is made therefor, shall pay a license tax of $25 for each day of performance. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §510; Acts 1967, No. 412, p. 1068.)

Ala. Code § 40-12-112 Horse, Mule, Etc., Dealers.

40-12-112. Horse, Mule, Etc., Dealers. Each person engaged in the business of buying, selling, or exchanging horses, mules, jacks, or jennets shall pay a license tax of $20 in each county where such person engages in said business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §536.)

Ala. Code § 40-12-113 Ice Cream.

40-12-113. Ice Cream. Each manufacturer of ice cream who sells any part of his output at wholesale shall pay the following license tax: In cities of 35,000 inhabitants and more, $50; in cities of less than 35,000 and not less than 7,000 inhabitants, $10; and in all other places $5. Nothing in this section shall apply to soda fountains and places of like character where the owner or proprietor manufactures ice cream exclusively for service at his established place of business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §538.)

Ala. Code § 40-12-114 Ice Factories.

40-12-114. Ice Factories. Each ice factory shall pay an annual license tax of $1 for each ton capacity per day. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §539.)

Ala. Code § 40-12-115 Innkeepers and Hotels.

40-12-115. Innkeepers and Hotels. Each person keeping a public inn or lodginghouse of five or more bedrooms where transient guests are lodged for pay shall be deemed for the purposes of this title to be engaged in the business of keeping a hotel. A transient guest is one who puts up for less than one week at such hotel, but such a house is no less a hotel because some of the guests put up for longer periods than one week. Every person keeping a hotel, as defined in this section, shall pay an annual license tax as follows: Hotels with five rooms and not over 15 rooms, $.50 for each room; hotels with over 15 and less than 50 rooms, $1 for each room; hotels with 50 rooms and less than 100 rooms, $1.50 for each room; and hotels with 100 rooms and over, $2 for each room. If meals, food or refreshments are served to the general public and charged for, then the additional license required to be paid by restaurants, cafes, lunch counters, and public eating houses shall be paid. Where cottages or annex are operated in connection with or rented by such hotel, this section shall apply to the total of the rooms in the hotel and the cottages and annex. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §540.)

Ala. Code § 40-12-116 Junk Dealers.

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 articles purchased by him, together with the name of the party from whom purchased; and, upon failure to keep such book or record and produce it on demand, the dealer shall forfeit his license. Each junk dealer, his clerk, agent or employee to whom any new and unused articles or railroad brass and iron, pieces of machinery, automobiles, automobile tires, parts and accessories, or other articles shall be presented for sale shall notify the police authorities that such articles are offered for sale within a reasonable time thereafter, otherwise, his license shall be forfeited. Any junk dealer whose place of business is within 10 miles of more than one city shall pay the license as provided herein for the larger of the cities within 10 miles. (b) Any person or company operating car crushing equipment, other than licensed junk dealers, automotive dismantlers, and parts recyclers and secondary metals recyclers as defined in Section 13A-8-30, shall pay a license fee, on an annual basis, of two hundred dollars ($200) per piece of car crushing equipment. The provisions of this title permitting the payment of a half-year license after April 1 shall not apply to this section. Furthermore, any additional car crushing equipment acquired during the license year shall require an additional license in accordance with this section. Anyone operating car crushing equipment without a license shall be guilty of a Class C felony and such equipment shall be subject to forfeiture to law enforcement. Upon proper process and hearing as required by the State of Alabama in forfeiture proceedings, including notifying any lienholders, the car crushing equipment may be seized and held for forfeiture, as described in Section 32-8-87. In addition to any punishment rendered, each person convicted shall be subject to the laws regarding restitution of the state. For purposes of this section, car crushing equipment means a machine that compacts or flattens a motor vehicle into a crushed motor vehicle and is designed to be transported on a highway; and a crushed motor vehicle means a motor vehicle, the frame or unibody of which is compacted or flattened so that it no longer resembles any particular year, model, or make of motor vehicle and is less than half of the motor vehicle’s original volume as measured in cubic feet. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §541; Act 2011-633, p. 1507, §2.)

Ala. Code § 40-12-117 Laundered Towel, Apron, Etc., Rentals; Diaper Services.

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 wherein he engages in the business of furnishing diaper service or laundered diapers other than the county of his principal place of business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §542; Acts 1953, No. 760, p. 1022.)

Ala. Code § 40-12-118 Laundries.

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 actually performed shall pay a license tax of $25 for the reception or collection of laundry. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §543; Acts 1950, 5th Ex. Sess., No. 41, p. 85.)

Ala. Code § 40-12-119 Legerdemain and Sleight of Hand. [Repealed]

40-12-119. Legerdemain and Sleight of Hand. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §544.)

Ala. Code § 40-12-120 Lightning Rods. [Repealed]

40-12-120. Lightning Rods. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §545; Acts 1971, 1st Ex. Sess., No. 132, p. 213.)

Ala. Code § 40-12-121 Lumber and Timber Dealers.

40-12-121. Lumber and Timber Dealers. Each wholesale dealer or jobber of lumber and timber and each wholesale dealer in lumber and timber on commission whether maintaining an established place of business or not shall pay a license tax of $100. A sawmill operator, regularly licensed under Section 40-12-154, shall not become liable for the license tax imposed by this section by reason of his purchasing partially manufactured lumber from other sawmills, if the processing of said partially manufactured lumber is completed at the plant of the sawmill operator so purchasing the same and the lumber is thereafter shipped or sold in the same manner as lumber manufactured at the plant of such operator; provided, that such purchases do not exceed in volume the lumber manufactured by such operator at his own plant or plants. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §546; Acts 1945, No. 460, p. 693.)

Ala. Code § 40-12-122 Lumberyards.

40-12-122. Lumberyards. Each person operating a lumberyard shall pay the following license tax: In cities of 100,000 inhabitants and over, $75; in cities of less than 100,000 and not less than 35,000 inhabitants, $40; in cities of less than 35,000 and not less than 7,000 inhabitants, $25; in cities of less than 7,000 inhabitants and not less than 1,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. This section shall not apply to a regularly licensed sawmill selling lumber at retail at its plant. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §547.)

Ala. Code § 40-12-123 Machinery Repair Shops.

40-12-123. Machinery Repair Shops. Each person operating a shop for the repair or rebuilding of machinery or making parts therefor for the public and charging for same shall pay the following license tax: In cities or towns of 100,000 or more inhabitants, $40; in cities or towns of 50,000 and less than 100,000 inhabitants, $25; in cities or towns of 15,000 and less than 50,000 inhabitants, $15; and in all other places, whether incorporated or not, $5. This license shall not apply to what is commonly known as a blacksmith shop or to shops repairing automobiles where a garage license or an automobile repair license has been taken out. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §548.)

Ala. Code § 40-12-124 Manicurists, Hairdressers, Etc.

40-12-124. Manicurists, Hairdressers, Etc. Each person engaging in the business of manicuring, hairdressing or administering facial treatments shall pay a license tax of $5; provided, that this section shall not apply to such persons employed in beauty shops and beauty shop colleges, paying the license tax as provided under Section 40-12-61. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §549.)

Ala. Code § 40-12-125 Mattresses, Cushions, Pillows, Etc.

40-12-125. Mattresses, Cushions, Pillows, Etc. Each person engaging in the business of manufacturing or upholstering cushions, mattresses, pillows, or rugs, or the renovating, cleaning or reworking of same, shall pay for the privilege of engaging in such business, $15; provided, that the license tax shall be $5 in towns of 3,000 or less population. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §551.)

Ala. Code § 40-12-126 Medicine, Chemistry, Bacteriology, Etc.

40-12-126. Medicine, Chemistry, Bacteriology, Etc. Each person engaged in the practice of medicine, chemistry, bacteriology, roentgenology, or other similar profession, except chemists, bacteriologists, and roentgenologists employed full time by physicians, nonprofit scientific institutions, and hospitals, and except doctors employed exclusively by a medical college, shall pay the following annual license tax: In cities or towns of over 5,000 inhabitants, $25; 1,000 to 5,000 inhabitants, $10; all other places, whether incorporated or not, $5, but no license tax shall be paid to the county. If such business is conducted as a firm or as a corporation in which more than one person is engaged, each person so engaged shall pay the license tax as above stated. The license tax imposed by this section shall not apply until such person shall have practiced his or her profession as long as two years. Two fifths of the annual license tax herein levied shall remain in the Treasury and shall constitute a separate fund to be disbursed by the Treasurer as follows: All of such fund arising from licenses paid in each of the separate counties of the state shall be set aside in a separate fund for such county and shall be disbursed by the Treasurer, on the order of the board of censors of the medical society of such county, if there is such organization in such county. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 181, p. 210; Code 1940, T. 51, §552; Acts 1957, No. 379, p. 508.)

Ala. Code § 40-12-127 Mimeographs, Duplicating Machines, Dictaphones, Etc.

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 above provided, he shall pay an additional license in each such county where he solicits business of one fourth of the above enumerated amounts. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §554.)

Ala. Code § 40-12-128 Mining of Iron Ore - Levy and Amount of Tax; Limitation of Actions.

40-12-128. Mining of Iron Ore - Levy and Amount of Tax; Limitation of Actions. Every person engaged in the business of mining iron ore or operating an iron ore mine in the State of Alabama shall pay to the State of Alabama a license or privilege tax by the twentieth of each month for the privilege of operating said iron ore mine during the current month in which such payment is due an amount equal to $.03 per ton, of 2,240 pounds, on all iron ore mined during the last preceding month in which said mine was operated according to the run of the mine, whether such mine is an open mine or an underground mine, but no such tax shall be paid to any county in this state. Railroad weights shall govern where said iron ore is loaded on railroad cars in determining the amount of iron ore mined. In order that the industrial development of the state may be best preserved and promoted and in order that any deleterious effect of the tax levied in this section may be minimized, the Department of Revenue is authorized and empowered to lower, with the approval of the Governor, as in its knowledge of prevailing conditions may, from time to time prove expedient and advisable for the best welfare of the state, but not to raise, the rate on which the tax is computed. Any action by the state for the recovery of the tax levied under this section shall be commenced, or the assessment therefor made, within 12 months from the shipment by any means of such iron ore from the mine. Unless commenced within such period, the same shall be forever barred. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §556; Acts 1943, No. 525, p. 491.)

Ala. Code § 40-12-129 Mining of Iron Ore - Report of Operators.

40-12-129. Mining of Iron Ore - Report of Operators. Every person, partnership, joint stock company, or association engaged in the business of mining iron ore or coal in this state shall, by the twentieth day of each month, make a report, duly sworn to before some officer authorized to administer oaths, to the Department of Revenue of the number of tons of iron ore or coal mined during the preceding month according to the run of the mine and where mined by such person in this state. Every person engaged in operating or assisting to operate in any capacity whatsoever any coal or iron ore mine in this state, upon the output of which a report has not been made as provided herein upon which the license or privilege tax has not been paid and is past due, shall be guilty of a misdemeanor and, upon conviction therefor, shall be fined not less than $10 nor more than $500, and may also be sentenced to hard labor for the county for not more than six months. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §557.)

Ala. Code § 40-12-130 Mining of Iron Ore - Report of Persons Receiving Products.

40-12-130. Mining of Iron Ore - Report of Persons Receiving Products. Every person or corporation receiving coal or iron ore from any mine in this state for transportation or use shall render to the Department of Revenue by the twentieth day of each month a statement in writing, duly sworn to by some person having knowledge of the facts before some officer authorized by law to administer oaths, of the number of tons so received during the preceding month. Every person receiving coal or iron ore from any mine in this state and transporting the same in motor trucks shall, in addition to the above requirements, show to whom and where each ton of coal or iron ore was delivered. Every person or corporation receiving coal or iron ore from any mine in this state for transportation or use, who shall fail by the twentieth day of the succeeding month to render the statement required herein, shall be guilty of a misdemeanor and, upon conviction therefor, shall be fined not less than $10 nor more than $500. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §558.)

Ala. Code § 40-12-131 Monuments and Tombstones.

40-12-131. Monuments and Tombstones. Each person who sells or erects monuments or tombstones in the state shall pay an annual license tax of $5 for each county in which he sells or erects such monument or tombstone; provided, that this shall not apply to benevolent and fraternal societies that place monuments at the graves of their members. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §559.)

Ala. Code § 40-12-132 Moving Picture Shows - Transient Operators. [Repealed]

40-12-132. Moving Picture Shows - Transient Operators. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §560.)

Ala. Code § 40-12-133 Moving Picture Shows - Permanent Operators.

40-12-133. Moving Picture Shows - Permanent Operators. Every person engaging or continuing in the business of operating a moving picture show, or show of like character, to which admission is charged shall pay the following license tax: In cities of 35,000 inhabitants and over, $200; in cities and towns of less than 35,000 and not less than 7,000 inhabitants, $50; in all other places, $15; provided that, in cities of 35,000 inhabitants or over in which the theater is one mile or more from the city hall, the license shall be $60 per annum. Moving picture shows under this section shall be held to mean a show, the principal featuring of which is moving pictures and for which is required an annual privilege license in Alabama and shall be conducted within a building arranged or constructed for such purpose, and no additional license shall be required if other features of entertainment, including vaudeville acts, are given during any period for which an admission is charged. Any motion picture theater charging children under 12 years of age more than one half of the admission charged adults shall pay double the amount herein levied under this section; provided, that this shall not apply where admission charged such children does not exceed $.10. (Acts 1935, No. 429, p. 901; Code 1940, T. 51, §561.)

Ala. Code § 40-12-134 Newsstands.

40-12-134. Newsstands. Each person operating a newsstand for the sale of magazines or periodicals shall pay an annual license tax of $5. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §563.)

Ala. Code § 40-12-135 Oculists, Optometrists and Opticians.

40-12-135. Oculists, Optometrists and Opticians. Each oculist, optometrist, or optician practicing his profession shall pay the following license tax: In cities or towns of over 5,000 inhabitants, $25; in cities and towns of 1,000 to 5,000 inhabitants, $10; and all other places, whether incorporated or not, $5, but no license shall be paid to the county. If such business is conducted as a firm or as a corporation in which more than one person is engaged, each oculist, optometrist, or optician so engaged shall pay the license as above stated; provided, that the license imposed by this section shall not apply until such oculist, optometrist, or optician shall have practiced his profession as long as two years. A licensee having procured a license in the city or town where he has his principal office may practice his profession in any other place without the payment of an additional license. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 218, p. 259; Code 1940, T. 51, §564.)

Ala. Code § 40-12-136 Osteopaths and Chiropractors.

40-12-136. Osteopaths and Chiropractors. Each osteopath or chiropractor practicing his profession shall pay an annual license tax of $20 to the state, but no license shall be paid to the county. If such business is conducted as a firm or corporation in which more than one person is engaged, each osteopath or chiropractor so engaged shall pay a license tax of $20. No osteopath or chiropractor shall be required to pay a license until after he has practiced his profession for two years. Of the license fee prescribed herein for chiropractors, but not for osteopaths, one fourth of the amount collected shall be paid into the State General Fund and three fourths of the amount collected shall be paid into the State Treasury to the credit of the State Board of Chiropractic Examiners. That portion paid into the credit of the State Board of Chiropractic Examiners shall be used by the board for the purposes stipulated in Section 34-24-143. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §565; Acts 1965, 3rd Ex. Sess., No. 39, p. 255.)

Ala. Code § 40-12-137 Packinghouses, Cold Storage Plants, Etc.

40-12-137. Packinghouses, Cold Storage Plants, Etc. Each cold storage plant, packinghouse, or refrigerated warehouse used for storage for hire of any food product shall pay a license fee according to the following schedule based on cubic feet of refrigerated space: Less than 25,000 cubic feet, $15; 25,000 and not over 50,000 cubic feet, $20; 50,000 and not over 100,000 cubic feet, $25; 100,000 and not over 200,000 cubic feet, $50; 200,000 cubic feet and over, $100. Operators of refrigerating pipeline for the purpose of refrigerating rooms, premises, goods, wares, or merchandise of others for profit shall pay a license tax of $75. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §566; Acts 1955, No. 81, p. 317.)

Ala. Code § 40-12-138 Pawnbrokers.

40-12-138. Pawnbrokers. Each pawnbroker shall pay a license tax of $250 for each place of business; but, if such pawnbroker sells pistols or sawed-off shotguns, or revolvers, however acquired, he shall pay the additional license tax required for dealers in pistols or sawed-off guns or revolvers by this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §567.)

Ala. Code § 40-12-139 Peddlers and Itinerant Vendors.

40-12-139. Peddlers and Itinerant Vendors. (a) Every itinerant vendor or peddler who shall sell or offer for sale any drugs, ointments or medical preparations intended for treatment of any disease or injury, who shall by speech, writing or printing or any other method profess to treat or cure diseases, injury or deformity by any drug, nostrum or medical preparation shall pay an annual license tax of $250 to the state and $125 in each county where he does business, but the license taken out under this section will not be so construed as to authorize the licensee to practice medicine or treat persons for diseases; provided, that the foregoing shall not be construed to apply to the sale of patent or proprietary medicines or household remedies in original or unbroken packages upon which are written or printed directions for use. (b) Each itinerant vendor or peddler of spices, flavoring, extracts, toilet articles, soaps, insecticides, stock and poultry supplies, proprietary medicines and household remedies in original packages and other packaged articles of like kind commonly used on the farm and in the home, who uses a motor vehicle solely for the purpose of transporting merchandise from house to house or place to place, who does not use such vehicle for the display of merchandise or as a rolling store and who does not permit purchasers or prospective purchasers to enter said vehicle for the purpose of inspecting or purchasing merchandise shall pay an annual license tax of $7.50 to the state and $7.50 to each county in which he does business; provided, that those who use a vehicle as herein provided, other than a motor vehicle, shall pay an annual license tax of $20 to the state and $10 to each county in which they do business, and those who operate without a vehicle of any kind shall pay an annual license tax of $10 to the state and $10 to each county in which they do business. (c) Upon the payment of the license fees provided in subsection (b) of this section, the licensee shall be required to pay no other state or county license tax for the privilege of carrying on the business described in said subsection. (Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 43, p. 26; Code 1940, T. 51, §568; Acts 1961, No. 721, p. 1030.)

Ala. Code § 40-12-140 Photographers and Photograph Galleries.

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 the state shall pay a license tax of $10 per annum in each county where he does business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §569; Acts 1967, No. 213, p. 577.)

Ala. Code § 40-12-141 Pianos, Organs and Other Musical Instruments.

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 organs, shall be as follows: In counties having a population of 35,000 inhabitants or less, $5; in counties having a population of over 35,000 inhabitants and not exceeding 50,000 inhabitants, $10; in counties having a population of over 50,000 inhabitants and not exceeding 100,000 inhabitants, $15; and in counties having a population of over 100,000 inhabitants, $20. This shall not be construed to entitle a licensee to maintain branch establishments or stores without payment of the regular license tax of each branch or store, both state and county, required under this section. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §570.)

Ala. Code § 40-12-142 Pig Iron Storage Operators. [Repealed]

40-12-142. Pig Iron Storage Operators. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §571.)

Ala. Code § 40-12-143 Pistols, Revolvers, Bowie and Dirk Knives, Etc.; Gun and Knife Shows.

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 this section prior to the commencement of the event. It shall be the duty of the organizer of such show to determine if each participant is licensed under the sales tax laws of this state as well as the particular county and municipality in which the show is conducted. The organizer shall be responsible for providing a list of participants to the county and municipality in which the gun show is held and for collecting and remitting all state and local sales taxes for any participant not licensed under state or local sales tax laws. In the event the organizer does not provide the information required herein or pay the license taxes prescribed in this section, prior to the commencement of the event, each participant shall be responsible for his or her applicable licenses. The organizer and all participants shall abide by applicable federal, state, and local laws and regulations. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §572; Act 2013-283, p. 938, §3; Act 2015-341, §1.)

Ala. Code § 40-12-144 Playing Cards.

40-12-144. Playing Cards. In addition to all other taxes of every kind now imposed by law and which are not specifically repealed by this section, every person, firm, corporation, club or association within the State of Alabama which sells or stores or uses or otherwise consumes packages of playing cards containing not more than 54 cards to the deck or package shall pay to the State of Alabama for state purposes only a license or privilege tax of $.10 per package or deck, such tax to be evidenced by revenue stamps, and the stamps in all cases to be affixed to the individual package. The stamps shall be affixed in such manner that their removal will require continued application of water or steam. All taxable playing cards found in the possession of any person, firm, corporation, club or association without having stamps affixed in the manner set out in this section shall be subject to confiscation in the manner provided for contraband goods as set out in Chapter 25 of this title. The administration, collection and enforcement of this law shall be subject to the provisions of Chapter 25 of this title. In addition to the above tax, each retail dealer shall pay for the privilege of selling playing cards an annual license tax of $2. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §573; Acts 1951, No. 978, p. 1653.)

Ala. Code § 40-12-145 Plumbers, Steam Fitters, Tin Shop Operators, Etc.

40-12-145. Plumbers, Steam Fitters, Tin Shop Operators, Etc. Each person doing business as a plumber, steam fitter or operator of a tin shop or roofing shop shall pay the following license tax: In towns or cities of 50,000 inhabitants or over, $25; in cities and towns of 10,000 inhabitants and less than 50,000 inhabitants, $15; in cities and towns of less than 10,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §574.)

Ala. Code § 40-12-146 Pool Tables.

40-12-146. Pool Tables. For each pool table upon which the game of pin pool, bottle pool or starboard pool, or other like device is played, there shall be paid a license tax of $100. For each table upon which the game of pool or billiards is played with 15 balls or more or less, and not pin pool, there shall be paid a license tax of $25. The provisions of this section shall not apply to pool or billiard tables operated or owned by private individuals and used in their homes or pool or billiard tables operated or owned by private clubs, social clubs, or Y.M.C.A.’s when no charge is made for playing thereon. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §575.)

Ala. Code § 40-12-147 Racetracks, Athletic Fields, Etc.

40-12-147. Racetracks, Athletic Fields, Etc. Each owner or lessee of an athletic field, racetrack or place where races of any kind are held, or where admission fees charged are in excess of $.50, shall pay the following license taxes: In cities or towns of less than 10,000 inhabitants, or within five miles thereof, $10; in cities or towns of 10,000 and less than 25,000 inhabitants, or within five miles thereof, $25; in cities of 25,000 inhabitants and less than 50,000 inhabitants, or within five miles thereof, $50; and in cities of 50,000 inhabitants or more, or within five miles thereof, $100. This section shall not apply to racetracks used exclusively by any county or state fair or athletic fields owned or maintained in good faith by educational institutions located in this state. The provisions of this title permitting the payment of a half-year license tax after April 1 shall not apply to this section. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §577.)

Ala. Code § 40-12-148 Radios.

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.)

Ala. Code § 40-12-149 Real Estate Brokers and Agents - Realty Situated Within State.

40-12-149. Real Estate Brokers and Agents - Realty Situated Within State. Each person engaged in buying, selling or renting real estate on commission, when such real estate is situated in this state, shall pay to the state the following license tax: In cities and towns of 10,000 inhabitants and over, $15; in cities and towns of less than 10,000 and more than 5,000 inhabitants, $10; and in all other places, $5. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §580.)

Ala. Code § 40-12-150 Real Estate Brokers and Agents - Realty Situated Without the State.

40-12-150. Real Estate Brokers and Agents - Realty Situated Without the State. Every person who shall sell or who shall offer to sell in this state any lots or land situated in another state, or who offers to sell at auction or advertises any auction sale of town lots, or the sale by auction or otherwise, or lots in any subdivision of lands situated in another state shall pay an annual license tax to the state of $500. Before any license shall be issued under this section, the party desiring to obtain such license shall cause to be recorded at his own expense on the deed records in the office of the probate judge of the county in which the license is applied for a full description of the lands or lots so offered for sale, together with the location of same and, if the lands have been divided into lots shall, at his own expense, file a map of said subdivision, which shall be recorded upon the plat book of the county in the office of the judge of probate, and reference to said plat book shall be made on the deed records and noted in the general direct and reverse index of said county. The applicant shall also file and cause to be recorded at his own expense, in the office of the probate judge, evidence of the ownership of the vendor of said lands or lots, the character and extent of such ownership, together with a statement of any and all mortgages or other liens which may exist thereon. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §581.)

Ala. Code § 40-12-151 Restaurants, Cafes, Cafeterias, Etc.

40-12-151. Restaurants, Cafes, Cafeterias, Etc. Each restaurant, cafe, cafeteria, lunch counter or public eating house where meals, food or refreshments are furnished or served and charged for shall pay the following license taxes: (1) In cities of over 40,000 inhabitants: Where the seating capacity does not exceed 10 people, $10; where the seating capacity is over 10 people and does not exceed 20 people, $15; where the seating capacity is over 20 people and not exceeding 35, $30; where the seating capacity is over 35 people, $50. (2) In cities of 15,000 and not over 40,000 inhabitants: Where the seating capacity does not exceed 10 people, $7.50; where the seating capacity is over 10 people and does not exceed 20 people, $12.50; where the seating capacity is over 20 people and not exceeding 35, $25; where the seating capacity is over 35 people, $35. (3) In cities or towns of over 5,000 and less than 15,000 inhabitants: Where the seating capacity does not exceed 10 people, $5; where the seating capacity is over 10 people and does not exceed 20 people, $10; where the seating capacity is over 20 people and not exceeding 35, $15; where the seating capacity is over 35 people, $25. (4) In all other places of 5,000 inhabitants and under, whether incorporated or not: Where the seating capacity does not exceed 10 people, $5; where the seating capacity is over 10 people and does not exceed 20 people, $7.50; where the seating capacity is over 20 people and not exceeding 35, $10; where the seating capacity is over 35 people, $15. Seating capacity shall be computed as of October 1; provided, that if a restaurant, cafe, cafeteria, lunch counter or other public eating house should increase its seating capacity after paying the license tax as above provided before January 1, next, it shall be liable for additional tax based on the above schedule; should the seating capacity be increased after January 1 and before April 1, it shall be liable for an additional tax based on the acquired number of seats, but shall be taxed only for three fourths of the additional tax; should the seating capacity be increased after April 1, it shall be liable for one half of the additional tax based on the then acquired seating capacity. The foregoing schedule shall not apply to regular druggists or operators of ice cream parlors paying a soda fountain license and who serve sandwiches, but do not serve meals or lunches, nor to employers operating on their own premises nonprofit restaurants or lunchrooms for the service of meals and lunches to their employees. Hotels operating two restaurants or dining rooms, in connection with the hotel and under the same ownership or management, shall compute their seating capacity on the combined seats of both restaurants or dining rooms and shall be required to secure only one license. The provisions hereof shall not apply to restaurants, cafes, cafeterias or lunch counters operated in connection with, by or as a part of any school, college or university. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §582.)

Ala. Code § 40-12-152 Roadhouses, Nightclubs, Etc.

40-12-152. Roadhouses, Nightclubs, Etc. Every place commonly known as a roadhouse, nightclub, public dance hall or place by any other name where the general public is permitted to dance, whether or not a charge is made therefor, within incorporated cities or towns or within the police jurisdiction thereof, shall pay a license tax of $25; and in all other places $50. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §583.)

Ala. Code § 40-12-153 Sandwich Shops, Barbecue Stands, Etc.

40-12-153. Sandwich Shops, Barbecue Stands, Etc. Each sandwich shop, barbecue stand or pit, hamburger or hot dog stand shall pay an annual license tax of $5. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §584.)

Ala. Code § 40-12-154 Sawmills, Heading Mills or Stave Mills.

40-12-154. Sawmills, Heading Mills or Stave Mills. Each person, firm or corporation engaged in operating a sawmill, heading mill or stave mill shall pay a privilege tax according to capacity as follows: Those having a capacity of 5,000 feet or less per day, $10; those having a capacity of more than 5,000 and not exceeding 10,000 feet per day, $25; those having a capacity of more than 10,000 and not exceeding 25,000 feet per day, $50; those having a capacity of more than 25,000 feet and not exceeding 50,000 feet per day, $100; those having a capacity of more than 50,000 feet per day and not over 100,000, $200; those having a capacity of 100,000 and not over 150,000, $300; those having a capacity of more than 150,000 and not more than 200,000, $400; and those having a capacity of more than 200,000 feet, $500. Only one state license shall be paid by the operator or owner of any sawmill. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §585; Acts 1945, No. 311, p. 503.)

Ala. Code § 40-12-155 Scientists, Naturopaths, and Chiropodists.

40-12-155. Scientists, Naturopaths, and Chiropodists. Each scientist, naturopath, or chiropodist practicing his profession shall pay an annual license tax of $10 to the state, but no license tax shall be paid to the county. If such business is conducted as a firm or corporation in which more than one person is engaged, each scientist, naturopath, or chiropodist so engaged shall pay a license tax of $10; provided further, that no scientist, naturopath or chiropodist shall be required to pay a license tax until after he has practiced his profession for two years. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §586.)

Ala. Code § 40-12-156 Sewing Machines.

40-12-156. Sewing Machines. Each person selling or delivering sewing machines, either in person or through agents, shall pay $25 annually to the state for each county in which he may sell or deliver sewing machines. For each motor vehicle used in delivering or displaying the same, an additional license shall be paid to the state of $10; provided, that a merchant carrying sewing machines as a part of his stock in trade and whose principal business is not selling sewing machines shall not be required to pay this license. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §587.)

Ala. Code § 40-12-157 Shooting Galleries.

40-12-157. Shooting Galleries. Each person operating a shooting gallery shall pay an annual license tax of $20, but such license may be taken out for one month, in which case the license tax shall be $5 per month. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §588.)

Ala. Code § 40-12-158 Shotguns, Rifles, Ammunition, Etc.

40-12-158. Shotguns, Rifles, Ammunition, Etc. (a) Each person dealing in shotguns, rifles of .22 caliber or over, metallic ammunition or shotgun shells shall pay a license tax of $25 in cities of 100,000 inhabitants or over; $10 in cities or towns of 7,000 and less than 100,000 inhabitants; and $3 in all other places, whether incorporated or not. (b) Regularly licensed rolling stores selling any or all of the articles enumerated in this section shall, in addition to the license provided in Section 40-12-174, pay a license tax of $5 to the state and $5 to the county in each county in which they sell or offer such articles for sale. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 214, p. 248; Code 1940, T. 51, §589; Acts 1943, No. 474, p. 438.)

Ala. Code § 40-12-159 Skating Rinks.

40-12-159. Skating Rinks. Each skating rink operator shall pay an annual state license tax of $25 and a county license tax of $5 for every county in which same is operated or conducted. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §590.)

Ala. Code § 40-12-160 Soliciting Brokers.

40-12-160. Soliciting Brokers. Any person engaged in the management of business matters occurring between the owners of vessels, railroads, airplanes, motor vehicles, and express companies and the shippers or consignors of the freight and the passengers which they carry shall be deemed a “soliciting broker” for the purpose of this section. Every such person shall pay, for the privilege of transacting such business, $50. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §593.)

Ala. Code § 40-12-161 Spectacles or Eyeglasses.

40-12-161. Spectacles or Eyeglasses. Each person selling spectacles or eyeglasses, other than nonprescription sunglasses, shall pay the following license tax: In cities or towns of 50,000 inhabitants and over, $25; in cities or towns of 15,000 inhabitants and less than 50,000 inhabitants, $15; in cities and towns of over 5,000 inhabitants and less than 15,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §594.)

Ala. Code § 40-12-162 Stock and Bond Brokers.

40-12-162. Stock and Bond Brokers. Each person dealing in stocks and bonds shall pay a license tax of $50. The payment of the license tax required by this section shall authorize the doing of business in the town, city or county where paid. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §596.)

Ala. Code § 40-12-163 Street Fairs and Carnivals.

40-12-163. Street Fairs and Carnivals. Each person operating or conducting an exhibition termed a “street fair” or “carnival” shall pay to the state a license tax as follows: For an exhibition operating or composed of or controlling or embracing not more than 10 exhibits, devices or concessions, $50; but where more than 10 and not exceeding 20 exhibits, devices or concessions, $75; and where more than 20 and not exceeding 35, $100; and where more than 35 exhibits, devices or concessions, $150. This license shall entitle the street fair or carnival to be operated for a period of not exceeding two weeks in any one place at any one time. For the purpose of this section, a “street fair” or “carnival” shall mean a combination of exhibitions, also called sideshows, rides, games of chance, tests of skill or strength, concessions and any other devices generally associated with a “street fair” or “carnival,” regardless of ownership, when operated as a combination or a group, and regardless of whether or not an admission is charged to the midway or grounds. A licensee under this section shall not be required to purchase licenses under the provisions of Sections 40-12-69, 40-12-95, 40-12-103, 40-12-140, 40-12-153 and 40-12-157. (Acts 1935, No. 194, p. 256; Acts 1939, No. 391, p. 515; Code 1940, T. 51, §597; Acts 1967, No. 422, p. 1088.)

Ala. Code § 40-12-164 Supply Cars. [Repealed]

40-12-164. Supply Cars. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §598.)

Ala. Code § 40-12-165 Syrup and Sugar Factories.

40-12-165. Syrup and Sugar Factories. Each person operating or conducting a factory, plant or refinery where syrup or sugar is made, manufactured or refined shall pay a license tax based on the capital invested in plant, equipment, finished materials and raw materials, as follows: Where the capital so invested is over $100,000, $100; where the capital so invested is over $75,000 and not exceeding $100,000, $75; where the capital so invested is over $50,000 and not exceeding $75,000, $50; where the capital so invested is over $25,000 and not exceeding $50,000, $40; where the capital so invested is over $10,000 and not exceeding $25,000, $25; where the capital so invested is over $5,000 and not exceeding $10,000, $15; where the capital so invested is over $2,000 and not exceeding $5,000, $10; and where the capital so invested is over $1,000 and not exceeding $2,000, $5. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §599.)

Ala. Code § 40-12-166 Theaters, Vaudeville and Variety Shows.

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.)

Ala. Code § 40-12-167 Ticket Scalpers.

40-12-167. Ticket Scalpers. Any person offering for sale or selling tickets at a price greater than the original price and who is commonly known as a ticket scalper shall pay a license tax of $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §602.)

Ala. Code § 40-12-168 Tourist Camps.

40-12-168. Tourist Camps. Each person operating a public tourist camp where transient guests are lodged for pay shall be deemed for the purpose of this section engaged in the business of keeping or operating a tourist camp and shall pay the following license or privilege tax: Each camp containing not over five beds, $15; each camp containing over five and not exceeding 15 beds, $25; each camp containing over 15 beds, $35 and $1 for each additional bed over 15. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §604.)

Ala. Code § 40-12-169 Tractors, Road Machinery and Trailers.

40-12-169. Tractors, Road Machinery and Trailers. Each person, other than a licensee under Section 40-12-51, for engaging in the business of dealing in tractors, road machinery or trailers, shall pay the following license tax: In cities and towns of 50,000 inhabitants or over, state license of $50, county license of $40; in cities and towns of 25,000 and less than 50,000 inhabitants, state license of $35, county license of $35; in cities and towns of 5,000 and less than 25,000 inhabitants, state license of $20, county license of $20; and in all other places of less than 5,000 inhabitants, whether incorporated or not, state license of $10, county license of $10. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 156, p. 178; Code 1940, T. 51, §605; Acts 1947, No. 133, p. 42.)

Ala. Code § 40-12-170 Trading Stamps. [Repealed]

40-12-170. Trading Stamps. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §606; Acts 1955, No. 399, p. 938; Acts 1969, No. 1157, p. 2162.)

Ala. Code § 40-12-171 Transfer of Freight.

40-12-171. Transfer of Freight. Each person transferring freight, not including household goods, using more than one vehicle for hire in cities or towns or in the police jurisdiction thereof shall pay a license tax of $10 for each vehicle in excess of one. This section shall not apply to vehicles owned by motor carriers coming within the provisions of Sections 37-3-1 through 37-3-34 and 40-19-1 through 40-19-17 nor shall it apply to vehicles owned by any railroad company or express company. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §607; Acts 1949, No. 606, p. 938.)

Ala. Code § 40-12-172 Transient Dealers.

40-12-172. Transient Dealers. Each person doing business as a transient dealer as defined in this section and who does not pay the privilege license under Section 40-12-73 or the license permit under Section 40-25-19 shall pay an annual license tax to the state of $30. The payment of one state license shall authorize such transient dealer to engage in such business in any county in the state upon the payment of a county license of $5 in each such county. When used in this section, the words “transient dealer” shall be held to include any person or persons who shall be embraced in any of the following classifications: All persons acting for themselves or as an agent, employee, salesman or in any capacity for another, whether as owner, bailee or other custodian of goods, wares, and merchandise and going from person to person, dealer to dealer, house to house or place to place and selling or offering to sell, exchanging or offering to exchange, for resale by a retailer, any goods, wares, and merchandise, or all persons who do not keep a regular place of business open at all times in regular business hours and at the same place, who shall sell or offer for sale goods, wares, and merchandise, or all persons who keep a regular place of business open during regular business hours and at the same place, who shall elsewhere than at such regular place of business sell or offer for sale or at the time of such sale deliver goods, wares, or merchandise, or all persons who go from person to person, house to house, place to place, or dealer to dealer and sell or offer for sale or exchange the goods, wares, and merchandise which they carry with them, and who deliver the same at the time of, or immediately after the sale, or without returning to the place of business operations (a permanent place of business) between the taking of the order and the delivery of the goods, wares, and merchandise, or all persons who go from person to person, house to house, place to place, or dealer to dealer soliciting orders by exhibiting samples, or taking orders, and thereafter making delivery of the goods or filling the order without carrying or sending the order to the permanent place of business and thereafter making delivery of the goods pursuant to the terms of the order, or all persons who go from person to person, place to place, house to house or dealer to dealer carrying samples and selling goods from samples and afterwards making delivery without taking or sending an order therefor to a permanent place of business for the filling of the order and delivery of the goods, or the exchange of the goods, or the exchange of merchandise having become damaged or unsalable, or the purchase by merchants of advertising space, or all persons who have in their possession or under their control any tangible property offered or to be offered for sale, or to be delivered, unless the sale or delivery thereof is to be made in pursuance of a bona fide order for the goods to be sold or delivered, said order to be evidenced by an invoice or memorandum. An order is defined as being an agreement in writing between the seller to deliver and the buyer to accept the merchandise to be sold, bought and delivered at the prices and in the quantities agreed upon; and said order shall be evidenced by a memorandum or invoice accompanying the goods on the day on which the same are to be delivered, specifically designating and specifying the name and address of the seller and the buyer, the items purchased, sold and to be delivered and the price on each and the aggregate thereof. The agreement to buy or accept for delivery must be entered into before the goods are placed in transit or delivered and must be transmitted from the place at which taken to the regular and fixed place of business before being filled and the goods delivered. A commonly termed “blanket order” shall not satisfy the conditions of this definition when such “blanket order” is merely an agreement between the buyer and seller, whereby the buyer shall take such quantity of goods as the seller may deliver to his place of business, or to any other place, within a certain period of time. A “blanket order” to satisfy the conditions of this definition must be an agreement in writing and must recite that the buyer agrees to accept from the seller definite quantities of goods at agreed prices or at prevailing market prices at the time of the delivery of the same; and such agreement shall not be subject to change or cancellation before its termination, without damages to either of the parties entering into it, and it shall not be a condition of such agreement that goods, delivered in accordance therewith must be paid for on delivery. This section shall not apply to transient dealers of bakery products in the county where such bakery is located; nor shall this section apply to transient dealers of bottled soft drinks when sold or distributed from a bottling plant which has paid the privilege tax imposed by Section 40-12-65; nor shall it apply to transient dealers in the sale or delivery of gasoline, kerosene, lubricating oil, or other petroleum products when drawn, conveyed, and distributed from a stock maintained at a warehouse, oil depot, distributing station, or established place of business in this state upon which has been paid all the privilege taxes required of such business; provided that transient dealers of bakery products engaging in the business of transient dealer in any other county shall pay the state an annual state license tax of $20 and, in addition thereto, $5 to each county in which such transient dealer does business as such. This section shall not apply to a person or to any member of his immediate household selling dairy, poultry, or farm products raised, produced, or grown by him nor to such products preserved, bottled, or canned by him. Nor shall this section apply to those selling fish, shrimp, crabs, or other seafoods, candy, and peanuts. No part of this section shall be construed so as to impose any tax or require any duty of traveling salesmen representing jobbers or wholesalers and who do not carry with them goods for sale, but only take orders for goods and deliver said orders to their employer at a store or permanent place of business, to be filled in the manner used by the jobbing and wholesale trade. The payment of the privilege license tax required by this section shall not authorize any transient dealer to sell any goods, wares, or merchandise for which a higher license is required without the payment of the higher license. Any person paying the license tax herein levied shall not sell any goods, wares, or merchandise for use or consumption by going from person to person, dealer to dealer, house to house, or place to place without the payment of a peddler’s license as required by Section 40-12-174. The taxes herein levied are not subject to any specific exemption. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §609.)

Ala. Code § 40-12-173 Transient Theatrical and Vaudeville Shows. [Repealed]

40-12-173. Transient Theatrical and Vaudeville Shows. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §610.)

Ala. Code § 40-12-174 Transient Vendors and Peddlers.

40-12-174. Transient Vendors and Peddlers. (a) Each person travelling on an animal or using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler as defined in this section, displaying, selling or offering to sell any goods, wares, or merchandise, other than to a merchant for resale, shall pay a privilege license tax to the State of Alabama of $15 and $5 for the county in each county in which such transient vendor or peddler does business for each vehicle. (b) Each itinerant vendor or peddler of merchandise, other than tobacco products, medicines or household remedies or liquified petroleum products, but including persons, firms, corporations, partnerships, or cooperatives whose principal business is selling and distributing milk and dairy products, who operates on foot or uses a vehicle solely for the purpose of transporting merchandise from house to house or place to place but who does not use such vehicle for the display of merchandise or as a rolling store and who does not permit purchasers to enter said vehicle for the purpose of purchasing merchandise shall pay an annual license tax of $20 to the state and $10 to the county in each county in which he does business; and the payment of one state license shall authorize such persons, firms, corporations, partnerships, or cooperatives to engage in such business in any county in the state upon the payment of a county license of $10 to each county in which said persons, firms, corporations, partnerships, or cooperatives do business. (c) Each person using a motor vehicle, doing business as a transient vendor or peddler as defined in this section displaying, selling, or offering to sell any goods, wares, or merchandise of whatever nature at retail shall pay to the state in order to engage in such business the following license taxes: Upon one motor vehicle, the annual license for each such motor vehicle, not in excess of one so used, shall be $100; upon two motor vehicles or more, but not to exceed three, the annual license fee for each such additional motor vehicle shall be $130; upon more than three motor vehicles, but not to exceed six, the annual license fee for each such additional motor vehicle shall be $150; upon each motor vehicle in excess of six, for each such additional motor vehicle, $200. In addition to the above, there is levied a license tax of $50 for the state and a county license tax of $50 in each additional county in which said business is conducted. Rolling stores which are controlled or held with others by stock ownership of 25 percent or ultimately controlled or directed by one management or association of ultimate management shall be deemed for the purpose of this section as being owned by the same person. (d) Each person going from person to person, place to place, town to town, selling, or giving away medicine, salves, ointments, lotions, or other goods, wares, or, merchandise by exhibitions, shows, performances, or other entertainment, whether sold for himself or another, in each county where such sales or gifts are made shall pay a license tax of $100. (e) When used in this section, the words “transient vendor or peddler” shall be held to include any person embraced in any of the following classifications: (1) All persons commonly and generally termed “peddlers” and falling within the usual and commonly understood definition of “peddler”; or (2) All persons acting for themselves or as an agent, employee, or salesman, or in any capacity for another whether as owner, bailee, or other custodian of goods, wares, and merchandise, going from person to person, house to house, or place to place and selling or offering to sell, or consigning or offering to consign, other than to a retail merchant for resale, goods, wares, and merchandise; or (3) All persons who do not keep a regular place of business open at all times in regular business hours at the same place, going from person to person, house to house, place to place or town to town, and selling or offering for sale, other than to a retail merchant, goods, wares, and merchandise which they carry with them and who deliver the same at the time of or immediately after the sale; or (4) All persons who go from person to person, house to house, place to place, soliciting orders, other than from a retail merchant for resale, by exhibiting samples or taking orders and thereafter making delivery of the goods or filling the order, without carrying or sending the order to the permanent place of business. (f) This section shall not apply to a person or to any member of his immediate household selling or offering to sell dairy, poultry or farm products raised, produced or grown by himself, or the immediate members of his household, or such products preserved, bottled or canned by himself, or the immediate members of his household, or to persons peddling wood, charcoal, fruit, or vegetables; or to blind persons or persons physically disabled to the extent of 30 percent, such disability to be certified to by a reputable physician and the local license inspector, operating other than a rolling store, or to peddlers of poultry and eggs, or to persons selling fish, shrimp, crabs or other seafoods. These and none other shall be exempt from the payment of the license tax levied by this section. (g) The payment of the privilege license tax required by this section shall not authorize any transient vendor or peddler to sell any goods, wares, or merchandise for which a higher or specific license is required without the payment of such license in addition to the license herein levied or to sell any goods, wares, or merchandise that are by law required to be sold at a fixed location, except upon the payment of the maximum license tax levied under the section or sections of this chapter for the sale of merchandise at a fixed location. This section shall not apply to transient dealers of bottled soft drinks when sold or distributed from a bottling plant which has paid the privilege license tax imposed by Section 40-12-65. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 230, p. 277; Code 1940, T. 51, §611; Acts 1953, No. 208, p. 276; Acts 1961, Ex. Sess., No. 241, p. 2254; Acts 1969, No. 543, p. 1021.)

Ala. Code § 40-12-175 Turpentine and Resin Stills. [Repealed]

40-12-175. Turpentine and Resin Stills. [Repealed] Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §612.)

Ala. Code § 40-12-176 Vending Machines.

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 by the license taxes levied in this section shall be divided equally between the state and the several counties in which it is collected. No separate county license shall be required. The several probate judges and license commissioners shall report and remit monthly to the State Treasurer all moneys collected for the use of the state, and to the counties all moneys collected for the counties. The payment of such occupational license tax as herein provided for in one county in the state shall be sufficient, and the vending machine company shall conspicuously post, on each machine operated by him under such license, his name and address. (c) Hotels, motels, tourist camps, or other places of business having less than five coin-operated radios shall pay $8 for each location, establishment, or place of business receiving transmitted music by wire or cable; except, that such locations, establishments, or places of business having less than five transmitters or speakers, $8 for each such transmitter or speaker in excess of four, $2 each; provided, that where the music transmitted by wire or cable from any central point or studio, whether such point or studio is situated within or without such location, establishment, or place of business, is not coin-operated or where no deposit of a coin or other thing of value into any machine is necessary in order that music may be heard, then each person, firm, or corporation engaged in the business of transmitting music by wire or cable may pay in lieu of the speaker or transmitter tax specified above a privilege tax as follows: In counties of 60,000 inhabitants or less, $30; in counties of 60,001 and not exceeding 125,000 inhabitants, $60; in counties of 125, 001 inhabitants and over, $80; provided, that one license may be issued to include all coin-operated radios and/or transmitters or speakers located within such hotel, motel, tourist camp location, establishment, or other place of business, which license shall be prominently displayed. The licenses herein provided for shall be levied upon the operator of the machine, the coin-operated radio or the central point or studio from which point or studio the music is transmitted; provided, that in the event any unlicensed machine, coin-operated radio, transmitter, or speaker is found in any establishment or place of business, the operator of such establishment or place of business shall be the operator of such machine, coin-operated radio, transmitter, or speaker and shall be liable for the license therefor. (d) Nothing in this section shall apply to machines installed by any person, firm, or corporation, nor to coin-operated gas meters, nor to coin-operated telephones, nor to a machine vending postage stamps in its place of business or vending necessary articles on a nonprofit basis for emergency use only by the employees of such person, firm, or corporation. (e) No license shall be required under this section where a privilege or dealer’s license is required by this chapter for the sale of such article, and such privilege license shall have been obtained by the person, firm, or corporation operating the place of business where such machine is located, or the owner of such vending machine shall have secured such privilege license as required herein. (f) Any person operating or permitting the operation of a vending machine dispensing packages or in quantities less than a package of cigarettes, or any article on which there is an excise tax, the payment of which is evidenced by stamps, without first having paid the tax thereon by affixing the required stamps to the original package as required under Section 40-25-2, shall be guilty of a misdemeanor and punished as provided in such section for failure to pay said tax. Each vending machine vending tobacco products of any kind whatsoever shall have securely affixed thereto in full view the name and address of the legal owner of said machine. When tobacco products are found in such vending machines to be improperly stamped or unstamped, in violation of Section 40-25-2, such vending machine and contents shall be confiscated by any duly authorized agent of the Department of Revenue as provided in Section 40-25-2 for the confiscation of improperly stamped or unstamped tobacco products. Each vending machine vending tobacco products of any kind whatsoever shall have a transparent front window, or windows, through which the Alabama revenue stamps required by Section 40-25-2 may be seen without the necessity of opening or unlocking the vending machine. (g) For the purpose of any excise or consumption taxes, the payment of which is not evidenced by stamps, levied on any of the articles dispensed through such machine, the person in whose place of business each machine is located shall be considered the consumer of such article and shall be liable for such taxes measured by the regular retail price thereof. (h) No license shall be required under this section for home-type merchandise vending machines placed in private homes for home use only and not for public use. (i) Nothing herein contained shall be construed as legalizing or licensing any machine or device which is now illegal or which may hereafter be declared illegal. (j) All the licenses levied by this section shall bear the business address of the owner or operator thereof. (k) It is the legislative intent that only the license required under this section shall be required for the operation of a vending machine company under this section within this state for any one license year. (l) The license shall be purchased in the county in which the home office or principal place of business of the company is located or in operation on October 1, or at the time the license is purchased for the licensing year. (m) Any person failing to perform any of the duties required of him by the provisions of this section shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than $10 and not exceeding $100 for each offense. (n) In the event that a new business is formed which has not heretofore been in the vending machine business, it shall pay only the minimum license until such time as a new license is required. (o) Each applicant for any license required herein shall by sworn statement supply the gross sales as required herein, and its books and records shall be available to any taxing authority within this state for inspection to insure compliance with this section. (p) On all other vending machines whereby tangible personal property is not sold but services or amusements are vended, with the exception that coin-operated pool tables and coin-operated or self-service laundries are specifically excluded herefrom and licensed under other sections, operators shall pay a license as follows: On all machines whereby one cent is used, a fee of $1; on all machines where over one cent is used, a fee of $8. The license is to be paid, collected and distributed as heretofore provided in this section. It is further provided that any fees, penalties, fines or other collections made by the Revenue Department upon owners of coin-operated or self-service laundries prior to the date of this amendatory act shall be returned in full to such owners. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 36, p. 32; Acts 1939, No. 398, p. 519; Code 1940, T. 51, §613; Acts 1943, No. 207, p. 185; Acts 1947, No. 688, p. 522; Acts 1957, No. 566, p. 785; Acts 1961, No. 867, p. 1358; Acts 1961, Ex. Sess., No. 38, p. 1890; Acts 1963, No. 483, p. 1035; Acts 1965, 2nd Ex. Sess., No. 46, p. 65; Acts 1975, No. 1085, p. 2149; Acts 1983, 3rd Ex. Sess., No. 83-835, p. 55.)

Ala. Code § 40-12-177 Veneer Mills, Planing Mills, Box Factories, Etc.

40-12-177. Veneer Mills, Planing Mills, Box Factories, Etc. Each person, firm, or corporation engaged in the operation of a veneer mill, planing mill, box factory, handle factory or any other factory where lumber or timber is sawed or made into a finished or semifinished product, other than a sawmill licensed under Section 40-12-154, shall pay a privilege tax based on the number of men employed or engaged in the manufacture of the products produced by such mills, as follows: Where there are five or less men employed or so engaged, $5; where there are more than five men and less than 10 so employed or engaged, $10; where there are 10 men and less than 20 so employed or engaged, $30; where there are 20 men and less than 40 so employed or engaged, $80; and where there are 40 men and over, $120. It is the intention hereof that where a person, firm, or corporation shall pay a privilege tax under Section 40-12-154 or under Section 40-12-121, then no privilege license tax shall be charged or collected hereunder. (Acts 1936-37, Ex. Sess., No. 231, p. 279; Code 1940, T. 51, §614.)

Ala. Code § 40-12-178 Veterinary Surgery.

40-12-178. Veterinary Surgery. Each person practicing veterinary surgery shall pay an annual license tax of $5 to the state, but no license tax shall be paid to the county. No veterinary surgeon shall be required to pay a license tax until he has practiced his profession for two years. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §615.)

Ala. Code § 40-12-179 Warehouses and Yards.

40-12-179. Warehouses and Yards. Each person operating a warehouse or yard for the storage of goods, wares, or merchandise for hire shall pay an annual license tax to the state of $25; where such warehouseman also acts as a distributing agent and forwards and distributes the goods stored in such warehouse and charges for such service, he shall pay an additional license tax of $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §616.)

Ala. Code § 40-12-180 Waste Grease and Animal By-Products.

40-12-180. Waste Grease and Animal By-Products. Redesignated by Act 99-526, p. 1152, §1, effective June 18, 1999. (Acts 1991, No. 91-598, p. 1101, §1.)

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