Section 40-12-162 – Stock and Bond Brokers.
Section 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.)
Section 40-12-178 – Veterinary Surgery.
Section 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. […]
Section 40-12-163 – Street Fairs and Carnivals.
Section 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 […]
Section 40-12-179 – Warehouses and Yards.
Section 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 […]
Section 40-12-164 – Supply Cars.
Section 40-12-164 Supply cars. Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §598.)
Section 40-12-180 – Waste Grease and Animal By-Products.
Section 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.)
Section 40-12-165 – Syrup and Sugar Factories.
Section 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 […]
Section 40-12-150 – Real Estate Brokers and Agents – Realty Situated Without the State.
Section 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 […]
Section 40-12-166 – Theaters, Vaudeville and Variety Shows.
Section 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: […]
Section 40-12-151 – Restaurants, Cafes, Cafeterias, Etc.
Section 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 […]