Section 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; […]
Section 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 […]
Section 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 […]
Section 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 […]
Section 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.)
Section 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 […]
Section 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 […]
Section 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 […]
Section 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 […]
Section 40-12-109 Hat-cleaning establishments. Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §534.)
Section 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 […]
Section 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. […]
Section 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.)
Section 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 […]
Section 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.)
Section 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 […]
Section 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 […]
Section 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 […]
Section 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 […]
Section 40-12-119 Legerdemain and sleight of hand. Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §544.)
