General Provisions.

Ala. Code tit. 40, ch. 12, art. 1

in effect

Ala. Code § 40-12-1 Change of Place of Business.

40-12-1. Change of Place of Business. When a person has obtained a license to engage in or carry on any business, employment, or profession at any definite place in a county or city in Alabama and desires to remove to any other place within the same county or city where the license was granted and wishes his license altered accordingly, the probate judge who originally issued such license shall make such alteration, which alteration shall be shown on the license records of the probate judge’s office; provided, that no license shall be altered to change a place of business to a location requiring a higher license than originally paid. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §830.)

Ala. Code § 40-12-2 Issuance; Form of License; Levy of County Tax; Actions for Recovery of Tax.

40-12-2. Issuance; Form of License; Levy of County Tax; Actions for Recovery of Tax. (a) Before any person, firm, or corporation shall engage in or carry on any business or do any act for which a license by law is required, he, they, or it, except as otherwise provided, shall pay to the judge of probate of the county in which it is proposed to engage in or carry on such business or do such act, or to the commissioner of licenses or the state Department of Revenue, as specified, the amount required for such license and shall comply with all the other requirements of this title. (b) Upon the payment of the amount required for said license and a fee of $1 herein provided for the issuance of such license and all costs and fees and penalties which shall have accrued, or for which such person, firm, or corporation shall have become liable in any proceedings commenced for the collection of such license, or to enforce payment thereof, such probate judge, commissioner of licenses or Department of Revenue shall issue the license properly countersigned, in the form and on the blank to be furnished by the Comptroller, which shall set forth and specify the name of the person, firm, or corporation applying therefor, whether the business, profession, or occupation for which the license is procured is owned by an individual, partnership, corporation, or other association, stating the name of the individual, the name of each of the partners if a partnership, the exact name of the corporation or association, if a corporation or association, and the name of each of the principal officers thereof, the business or act which it is proposed to carry on or do thereunder, the name of the street or location where it is proposed to carry on the same, if such location shall be in a city or town and have a street number and, if not, then the location and amount paid for such license, and the time for which it is issued; and if the license is for a peddler it shall state whether he proposes to travel on foot or on horseback or on wagon or motor vehicle; provided, that the governing body of any county may furnish application blanks in such form that the applicant for a license may supply the above information in writing; and such license shall not be transferable except as otherwise provided herein, nor shall it entitle the holder thereof to carry on any other business or do any other act than that named therein. (c) Whenever a license is levied in this title, there shall be collected both a state and county license for each place of business, except as specifically otherwise provided. (d) In case it should become necessary to remove any business for which a license is required by this section from one location to another location in the same county, and such business is continued as the same kind and character and by the same person or firm as that carried on at the former location, another license shall not be required for such business for the same license year. (e) There is hereby levied for the use and benefit of and to be paid to the county in which the license is issued, in addition to all license taxes levied under the provisions of Article 2 of this chapter, for state purposes and which are payable to the judge of probate or commissioner of licenses, a sum equal to 50 percent of the amount levied for state purposes, except as otherwise specifically provided. (f) Any action to recover the amount due for any license, whether levied solely for state purposes or for state and county purposes, shall be instituted by the State of Alabama and may include all penalties and fees due by any person, in addition to the amount due for such license and interest thereon. The amount recovered in any such actions shall be paid to the state Department of Revenue, and if any portion of said license was levied for county purposes, such portion shall be remitted to the county in which such license was payable, and the department may from the amount of any penalties or fee thus recovered remit the amount, if any, due to the judge of probate, commissioner of licenses, or license inspector. (Acts 1935, No. 194, p. 256; Acts 1939, No. 18, p. 16; Code 1940, T. 51, §831; Acts 1943, No. 546, p. 535; Acts 1951, No. 700, p. 1208; Acts 1984, No. 84-446, p. 1040, §7.)

Ala. Code § 40-12-3 Collection and Distribution Where Both State and County License Tax Levied.

40-12-3. Collection and Distribution Where Both State and County License Tax Levied. Whenever, by virtue of the provisions of subsection (d) of Section 40-12-2, or the provisions of Article 2 of this chapter, both a state and county license tax are levied, the authority charged with the duty of collecting such license tax shall continue to collect the same, and of the total amount collected for such state and county license tax he shall distribute one half thereof to the state and one half thereof to the county, any other provision of law to the contrary notwithstanding. (Acts 1955, No. 572, p. 1248.)

Ala. Code § 40-12-4 County License Tax for School Purposes - Authority to Levy.

40-12-4. County License Tax for School Purposes - Authority to Levy. (a) In order to provide funds for public school purposes, the governing body of each of the several counties in this state is hereby authorized by ordinance to levy and provide for the assessment and collection of franchise, excise and privilege license taxes with respect to privileges or receipts from privileges exercised in such county, which shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in such county. Such governing body may, in its discretion, submit the question of levying any such tax to a vote of the qualified electors of the county. If such governing body submits the question to the voters, then the governing body shall also provide for holding and canvassing the returns of the election and for giving notice thereof. All the proceeds from any tax levied pursuant to this section less the cost of collection and administration thereof shall be used exclusively for public school purposes, including specifically and without limitation capital improvements and the payment of debt service on obligations issued therefor. (b) Notwithstanding anything to the contrary herein, the governing body shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which parallels, except for the rate of tax, that imposed by the state under this title. Any such sales or use tax on any automotive vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed with the probate judge, where not collected by a licensed Alabama dealer at time of sale, shall be collected and fees paid in accordance with the provisions of Sections 40-23-104 and 40-23-107, respectively. No such governing body shall levy any tax upon the privilege of engaging in any business or profession unless such tax is levied uniformly and at the same rate against every person engaged in the pursuit of any business or profession within the county; except, that any tax levied hereunder upon the privilege of engaging in any business or profession may be measured by the number of employees of such business or the number of persons engaged in the pursuit of such profession. In all counties having more than one local board of education, revenues collected under the provisions of this section shall be distributed within such county on the same basis of the total calculated costs for the Foundation Program for those local boards of education within the county. (c) For the purpose of this section, the terms collection and administration shall have the same meaning as in Section 11-3-11.3(i). (Acts 1969, Ex. Sess., No. 34, p. 85; Acts 1969, No. 688, p. 1226; Acts 1988, No. 88-336, p. 512, §1; Acts 1989, No. 89-691, p. 1358, §3; Acts 1995, No. 95-314, p. 634, §51; Act 2018-150, §1.)

Ala. Code § 40-12-4.1 County License Tax for School Purposes - Use of Proceeds from Taxes Levied Under Section 40-12-4.

40-12-4.1. County License Tax for School Purposes - Use of Proceeds from Taxes Levied Under Section 40-12-4. It is the intent of the Legislature by the passage of Acts 1988, No. 88-336, to clarify existing provisions of law respecting the use of the proceeds from the taxes authorized to be levied in the aforesaid Section 40-12-4. To that end, the amendment of said Section 40-12-4 effected by Section 1 of Acts 1988, No. 88-336, shall be deemed declarative of existing law and shall therefore have both a prospective and a retroactive or retrospective operation. Without limiting the generality of the foregoing, the proceeds from any taxes heretofore levied pursuant to the provisions of said Section 40-12-4 may be used for any purpose specified in said section, as amended hereby. (Acts 1988, No. 88-336, p. 512, §2.)

Ala. Code § 40-12-5 County License Tax for School Purposes - Collection and Enforcement.

40-12-5. County License Tax for School Purposes - Collection and Enforcement. The state Department of Revenue shall, on request by resolution of the governing body of each of the several counties, administer and collect all taxes levied and assessed by the governing body of each of the several counties pursuant to and under the authority of Section 40-12-4. (Acts 1971, No. 346, p. 634, §1.)

Ala. Code § 40-12-6 County License Tax for School Purposes - Administration and Collection in Accordance with Sections 11-51-180 through 11-51-185.

40-12-6. County License Tax for School Purposes - Administration and Collection in Accordance with Sections 11-51-180 through 11-51-185. In all cases where the governing body of any of the several counties requests by resolution for the administration and collection of such taxes by the state Department of Revenue, the administration and collection thereof shall be made in the manner and in accordance with the provisions of Sections 11-51-180 through 11-51-185, in like manner as the same pertains to cities or towns as therein provided. (Acts 1971, No. 346, p. 634, §2.)

Ala. Code § 40-12-7 County License Tax for School Purposes - Disposition of Funds Collected; Charge for Collection and Administration.

40-12-7. County License Tax for School Purposes - Disposition of Funds Collected; Charge for Collection and Administration. (a) All such taxes collected and administered by the Department of Revenue shall be collected and remitted to the governing bodies of the various counties in the manner as provided for the collection and administration of taxes for cities or towns as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue is authorized to charge the counties for collecting and administering the taxes its actual cost, not to exceed two percent of the amount collected, and to do any and all things pertaining to the collection and administration of the taxes for the various counties as the department is authorized to do in collecting and administering taxes for cities and towns as provided in Sections 11-51-180 through 11-51-185. (b) For the purpose of this section, the terms collection and administration shall have the same meaning as in Section 11-3-11.3(i). (Acts 1971, No. 346, p. 634, §3; Act 2018-150, §1.)

Ala. Code § 40-12-8 False Affidavits or Certificates.

40-12-8. False Affidavits or Certificates. Any person who shall knowingly make any false affidavit or certificate in connection with the ordering or procuring of a license to carry on any business or do anything in this state for which a license is required shall be guilty of a misdemeanor and, upon conviction, when the offense is not otherwise specifically provided for, shall be fined not less than $100 nor more than $1,000 and, at the discretion of the court, may be sentenced to hard labor for the county not to exceed six months as additional punishment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §833.)

Ala. Code § 40-12-9 Penalty for Failure to Take Out License; Selling Throughout State Under One License.

40-12-9. Penalty for Failure to Take Out License; Selling Throughout State Under One License. (a) It shall be unlawful for any person, firm, or corporation to engage in or carry on any business, or do any act for which a license is required now or may hereafter be by law, without having first paid for and taken out a license therefor in the manner in this title provided. Any person who is convicted of failing to take out and pay for the license required shall be fined not less than the amounts of all licenses required of him and, if convicted for refusing to take out the license shall, on conviction, be fined not less than the amount of the state and county license due by him and not more than $100 in addition thereto, and may be sentenced to hard labor for the county for not more than six months, all fines to be paid in money; and, when collected, two thirds shall be paid to the state and one third to the county. (b) No person shall be allowed the privilege of selling throughout the state under one license except by special provisions of law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §834.)

Ala. Code § 40-12-10 License Inspectors Generally; When Taxes Due and Payable; Collection and Distribution of Penalties and Citation Fees on Delinquent Licenses.

40-12-10. License Inspectors Generally; When Taxes Due and Payable; Collection and Distribution of Penalties and Citation Fees on Delinquent Licenses. (a) The county commission of each county is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty of the license inspector to scrutinize the records and stubs kept in the office of the probate judge and also to examine the license records of each city or town located in the county or counties of which he has been appointed license inspector; and, if it shall be reported to any license inspector or come to his knowledge that any person, persons, firms, or corporations have failed or refused to take out a license for a business or occupation for which a license is required by the state or have failed or refused to take out a license for operating any motor vehicle or trailer for which a license is required by law, the license inspector shall thereupon cite such delinquent to appear before the license inspector at the courthouse of the county in which such citation is issued and to show cause why the license or privilege tax required by law has not been paid and, at the same time, shall file with the probate judge of the county a copy of such citation showing service on the delinquent. (c) If the license inspector shall discover any motor vehicle being operated without a proper or legal license, he shall cite the operator of the motor vehicle; and, in filing copy of such citation with the probate judge, he shall show on such citation the particular motor vehicle operated without legal license, as well as the operator thereof. (d) The probate judge must in all cases, in addition to the other penalties required to be collected by him, collect the citation fee, if any, before issuing any license; and, in case of a motor vehicle where a license is taken out in the name of person not cited, the citation fee shall be collected if the citation filed shows the motor number of such vehicle. When any license is due the license inspector shall cause the delinquent to appear before the probate judge of the county and take out the same, but such probate judge shall not have the authority to determine the liability of such delinquent for such license and shall in each case issue a license to the applicant upon the payment by him of the amount or amounts prescribed by this title. If such delinquent shall fail or refuse to take out a license, the license inspector shall institute or cause to be instituted criminal proceedings against such delinquent before any court having jurisdiction of such offense. In case of emergency the license inspector must commence the criminal proceedings in the first place. (e) All license taxes levied by this title, except as otherwise provided, shall be due and payable as of October 1 of each year and shall be delinquent November 1 thereafter. Where any license issuable by the probate judge or commissioner of licenses shall be delinquent, the same shall be subject to a penalty of 15 percent of the amount of the license, which penalty must be collected by the probate judge or commissioner of licenses when the license is taken out together with interest at six percent from the date of delinquency; provided, that the penalty for delinquency in payment of motor vehicle licenses shall in no case be less than $1.50. (f) It shall be unlawful for any probate judge or other officer to fail to collect such penalties when issuing such license. (g) The probate judge, in remitting such penalties, shall file report with the county commission, Comptroller, and with the Department of Revenue showing the amount of such penalties collected, from whom, and for what collected, and he shall remit to the county general fund all penalties collected. The probate judge shall remit to the county general fund all citation fees collected where the citation was served by the license inspector or his deputy. (h) If a criminal prosecution shall be commenced either by affidavit and warrant, or information or indictment, 44 percent of the fine or penalty thereafter imposed in the case shall be paid to the county general fund. The remainder shall be paid to the Treasury of the state. (i) The county commission may appoint deputy license inspectors, and the acts of such deputies shall be recognized as the acts of the license inspector. (j) All citations to delinquents shall be served by any lawful officer or by the license inspector or his deputy for which a fee of $1.50 for each citation served shall be taxed against the delinquent. (k) License inspectors shall have the same power to arrest persons violating the revenue laws of the state as is now vested in the sheriffs of the state and shall receive the same fees for such service. (l) The Department of Revenue shall keep a record by counties in which, each month, shall be entered the number of licenses issued by the probate judge for each and every business or occupation for which a state license tax is required, and such record may be compared each month with the number of licenses issued by cities and towns for the same business or occupation. (m) The license inspector shall be required to report to the Department of Revenue the reason for the failure to collect any licenses due the state which may be evidenced by the comparison of the report of the probate judge and the report made of licenses issued by cities or towns. (n) It shall be the duty of the county commissions of the several counties to supply the license inspector with necessary citation blanks and other necessary forms to be paid for by the county. (o) The county commission shall fix and pay the salary of the license inspector and his deputies and the expenses of his office. (p) The provisions of this section shall not repeal, modify, or prohibit any presently existing or future local act or general act of local application affecting the office of license inspector or which establishes any office or position which encompasses the duties of license inspector in any county. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §835; Acts 1951, No. 610, p. 1053; Acts 1990, No. 90-558, p. 948.)

Ala. Code § 40-12-11 Bonds of License Inspectors.

40-12-11. Bonds of License Inspectors. Before entering upon the duties of their office, all license inspectors shall execute to the State of Alabama a bond, to be approved by the Governor, in amounts to be fixed by the Department of Revenue, for the faithful performance of their duties. (Acts 1943, No. 122, p. 123; Acts 1961, Ex. Sess., No. 208, p. 2190.)

Ala. Code § 40-12-12 License to Designate Place of Business.

40-12-12. License to Designate Place of Business. Every license granting authority to engage in or exercise any business, employment, or profession, unless expressly authorized elsewhere or otherwise, shall designate the place of such business, employment, or profession at some specified house or other definite place within the county of the probate judge granting it. Engaging in or exercising any such license, business, employment, or profession elsewhere than at such house or definite place, unless expressly authorized elsewhere or otherwise by law, shall be held to be without license. A license which does not specify such house or definite place where business, employment, or profession is limited thereto by law shall be void. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §836.)

Ala. Code § 40-12-13 Engaging in Several Businesses.

40-12-13. Engaging in Several Businesses. Where any person, firm, or corporation is engaged in more than one business which is made by the provisions of law subject to taxation, such incorporated company or person shall pay the tax provided by law on each branch of the business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §838.)

Ala. Code § 40-12-14 Two or More Licenses on Same Business.

40-12-14. Two or More Licenses on Same Business. Wherever in this title two or more licenses on the same business or occupation are required, it is hereby declared to be the intention of the Legislature that all such licenses as are herein levied shall be collected without credit or offset, except where specific provision is made therefor. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §839.)

Ala. Code § 40-12-15 License Deemed a Personal Privilege; Transferability.

40-12-15. License Deemed a Personal Privilege; Transferability. (a) Every license shall be held to confer a personal privilege to transact the business, employment, or profession which may be the subject of the license and shall not be exercised except by the person, firm, or corporation licensed, unless specifically authorized by law to do so. (b) When a business or privilege for which such license is issued is, under actual sale, transferred to a new ownership, a transfer of license may be effected by application to the probate judge originally issuing such license and the payment of a fee of $1. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §840; Acts 1984, No. 84-446, p. 1040, §7.)

Ala. Code § 40-12-16 Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc.

40-12-16. Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc. In all cases where the amount to be paid for a license depends upon the amount of capital invested, the value of the goods or stock, the amount of sales or receipts, or any other fact or condition hereinbefore recited, it shall be the duty of the person applying for such license to render to the probate judge a sworn statement of the amount of the capital invested, of the value of the goods or stock or amount of sales or receipts, and to make under oath such further proof or affidavit as may be required by the probate judge to determine the character of the license and the amount to be paid for the same. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §841.)

Ala. Code § 40-12-17 Population of Municipality as Determining Tax.

40-12-17. Population of Municipality as Determining Tax. Whenever this title fixes a license for a business or occupation which is located without the corporate limits of an incorporated municipality but within a fixed distance of such municipality and fixes the amount of the license by the population of such municipality, in the event there is more than one municipality within such distance of the location of such business, then the amount of the license shall be that which is provided for by the nearest municipality. (Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 124, p. 82; Code 1940, T. 51, §842.)

Ala. Code § 40-12-18 Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid Tax.

40-12-18. Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid Tax. Any person who acts as agent for any person, firm, or corporation liable for the payment of a license or privilege tax, without said license or privilege tax having been paid, shall on conviction be fined in a sum equal to the state and county license, and not more than $100 in addition thereto, 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, §843.)

Ala. Code § 40-12-19 Duty of Department of Finance to Prepare Forms of Licenses.

40-12-19. Duty of Department of Finance to Prepare Forms of Licenses. It shall be the duty of the Department of Finance to prepare and have printed suitable forms of licenses and as often as need be to furnish to the several probate judges blank licenses signed by the director sufficient for the probable wants of their respective counties, taking their receipts for the same. Each such blank shall have a stub attached thereto, on which shall be printed such matter as the Department of Finance may prescribe, with appropriate blank spaces to be filled in by the probate judge upon the issuance of any license. The Department of Finance shall take and file in the director’s office a proper receipt from the probate judge for the blank licenses furnished him. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §844.)

Ala. Code § 40-12-20 License and Stub Must Correspond.

40-12-20. License and Stub Must Correspond. Upon the issuance of any license the probate judge must, before detaching the license from the stub, fill up the blank spaces in the stub to correspond in all respects with the license as issued and sign his name thereto. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §845.)

Ala. Code § 40-12-21 Records to Be Kept by Probate Judge.

40-12-21. Records to Be Kept by Probate Judge. The probate judge shall keep in a book prepared for that purpose an accurate account of all licenses received by him from the Department of Finance, and of the disposition made of them, and of all money received from the licenses issued by him, and make report thereof to the Department of Finance within 10 days after the expiration of the fiscal year, at which time he shall return to the Department of Finance all unused licenses and stubs, or account to the Department of Finance for all unused licenses, and shall also return to the Department of Finance the stubs of all licenses issued by him, and the probate judge shall on demand of the Department of Finance, at any time, exhibit to him or to any agent appointed by the Department of Finance for that purpose such license record and the original of all licenses then remaining in his hands and all stubs of licenses issued. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §846.)

Ala. Code § 40-12-22 Disposition of Moneys by Probate Judge.

40-12-22. Disposition of Moneys by Probate Judge. Within 20 days after the end of each month, the probate judge must remit to the State Treasurer at the expense of the state all money received by him for licenses belonging to the state and pay to the county treasurer all the money received by him for licenses belonging to the county, and within the same time the probate judge shall forward to the Comptroller and to the Department of Revenue each certified list of all licenses issued by him, stating thereon for what business issued, amount collected for each license, from whom collected, and the date of such collection; and, if no licenses have been issued, he shall report that fact; provided, that for the months of October, November, and December of each calendar year, the probate judge shall be granted an additional period of 10 days in which to make the remittances and certification of lists above specified and for such months shall be required to make such remittances and certification of lists within 30 days after the end of each of such months. The probate judge shall be entitled to receive five percent of the amount of money collected for licenses due the state, which he may deduct from his remittance to the State Treasurer, and he shall be entitled to the same amount as compensation for collecting licenses due the county, which amount he may deduct from the payment made by him to the county treasurer, but he shall not be allowed any commission on any money not remitted by him within 20 days from the end of the month, except as otherwise provided herein with reference to the months of October, November, and December of each calendar year, for which months the probate judge shall be entitled to the commissions herein provided if such remittances be made within 30 days after the end of each such months. If the probate judge fails to comply with the provisions of this section within five days after the date on which he is required to make such report and to remit the money collected by him, the Comptroller shall forthwith report the fact to the Governor, who shall cite such probate judge to show why he has not made report of the lists of licenses and paid over the amount collected by him as required by law, and if such probate judge fails to show sufficient cause for such failure, the Governor shall direct the Attorney General to institute impeachment proceedings against him before the Supreme Court. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §847; Acts 1951, No. 854, p. 1483; Acts 1977, No. 165, p. 224; Acts 1984, No. 84-446, p. 1040, §7.)

Ala. Code § 40-12-23 Applications for Refunds; Additional License.

40-12-23. Applications for Refunds; Additional License. (a) Any person who by a mistake of fact or law has paid to the probate judge or the commissioner of licenses money that was not due from him for a license or an amount in excess of that required by law for the business or occupation to be carried on by such person under the license shall be entitled to have refunded the money incorrectly paid, less the issuance fee and commission retained by the judge of probate or the commissioner of licenses. (b) Any petition for refund pursuant to subsection (a) shall be filed directly with the department within the time allowed for refunds in Chapter 2A of this title, and thereafter shall be administered as provided for other refunds in Chapter 2A of this title. (c) In case of the issuance of a license for less than the amount due therefor, upon the payment of the additional amount due for such license an additional license may be issued, in such manner as to allow credit for the amount previously paid by the licensee, and there shall be endorsed on the face of such additional license the words “Additional To License No. _____.” (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §848; Acts 1943, No. 544, p. 533; Acts 1992, No. 92-186, p. 349, §23.)

Ala. Code § 40-12-24 Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant.

40-12-24. Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant. If the petition for refund allowed by Section 40-12-23 is approved, in whole or in part, the department shall certify the amount which it approves to be refunded by the state and county. The state Comptroller shall draw a warrant payable to the applicant for the amount of the refund to be made by the state, and the county commission of the county in which such payment was made shall draw a warrant upon the county treasurer or county treasury payable to the applicant for the amount to be refunded by such county. Claims for refund hereunder shall not be subject to assignment, except assignments resulting by operation of law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §849; Acts 1943, No. 544, p. 533; Acts 1992, No. 92-186, p. 349, §24.)

Ala. Code § 40-12-25 License for Part of Year.

40-12-25. License for Part of Year. Unless otherwise provided, if any business licensed by this title shall commence after April 1 in any year, the amount of the license or privilege tax shall be one half of the year’s license or privilege tax. In all other cases the license shall be taken out for the full term of one year, unless a shorter term is fixed by the provisions of this title. In all cases where the amount of license is rated according to the population of the town, city, or county, the population of such town, city, or county as fixed by the last preceding United States census shall govern. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §850.)

Ala. Code § 40-12-26 Due and Delinquent Date; Term of License.

40-12-26. Due and Delinquent Date; Term of License. Except as otherwise provided, all licenses or privilege licenses payable hereunder shall be due on October 1 of each year and shall be for one year, ending September 30 following, and shall be delinquent on November 1 of each year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §851.)

Ala. Code § 40-12-27 Each Day’s Violation a Separate Offense.

40-12-27. Each Day’s Violation a Separate Offense. If the law annexes a penalty for each or every violation of its provisions, or for each separate offense, it shall be lawful to hold that each day’s continuance in the exercise of any business, employment, or profession, for which a license is required, constitutes a separate offense. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §837.)

Ala. Code § 40-12-28 Disposition of Proceeds of Funds from Licenses Pertaining to Timber or Timber Products.

40-12-28. Disposition of Proceeds of Funds from Licenses Pertaining to Timber or Timber Products. All occupation license or privilege taxes imposed by the state for engaging in any business dealing with timber or timber products shall be paid into the Conservation Fund of the Department of Conservation and Natural Resources. (Acts 1935, No. 500, p. 1078; Code 1940, T. 51, §911.)

Ala. Code § 40-12-29 Additional Penalty for Failure to Comply with Articles 8 and 9 of This Chapter.

40-12-29. Additional Penalty for Failure to Comply with Articles 8 and 9 of This Chapter. In addition to the criminal penalty provided by Sections 40-12-400 and 40-12-424, any person who willfully fails to comply with the provisions of Article 8 and Article 9 of this chapter shall for each such failure be subject to a penalty of not less than $500 nor more than $1,000. (Acts 1991, No. 91-321, p. 595, §2.)

Ala. Code § 40-12-30 Rulemaking Authority; Identifying Information Required from Applicants.

40-12-30. Rulemaking Authority; Identifying Information Required from Applicants. (a) The Department of Revenue is hereby authorized to promulgate reasonable rules and regulations relating to the administration and enforcement of the provisions of this act and those other provisions of this chapter relating to the licensing of automobile and other motor vehicle dealers not in conflict with the specific provisions hereof. (b) Every applicant for a new license and renewal issued pursuant to Articles 2, 6, 8, and 9 of this chapter shall provide to the issuing agent the applicant’s federal employer identification number or, if the applicant is a sole proprietorship and does not possess same, the applicant’s Social Security number. The federal employer identification number or Social Security number shall be included with the license information reported to the department by each county. (c) All business privilege license application information for new licenses and renewals shall be transmitted electronically to the department by the probate judge or other county licensing official in a manner as prescribed by the department. (Acts 1991, No. 91-321, p. 595, §3; Act 2014-430, p. 1581, §1.)

Ala. Code § 40-12-31 Occupational Taxes Authorized.

40-12-31. Occupational Taxes Authorized. No provision or provisions in this chapter shall prevent the Alabama Legislature from enacting, imposing, and establishing occupational taxes, which are to be paid to the county or otherwise, and are imposed on an individual’s engaging in any occupation, business, or profession without any regard to whether he or she has a license to, or pays a license tax or fee in order to, carry on that occupation, business, or profession. (Act 2001-383, p. 488, §1.)

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