Section 40-12-120 – Lightning Rods.
Section 40-12-120 Lightning rods. Repealed by Act 2015-70 effective April 21, 2015.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.)
Section 40-12-121 – Lumber and Timber Dealers.
Section 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 […]
Section 40-12-122 – Lumberyards.
Section 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 […]
Section 40-12-123 – Machinery Repair Shops.
Section 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, […]
Section 40-12-124 – Manicurists, Hairdressers, Etc.
Section 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. […]
Section 40-12-125 – Mattresses, Cushions, Pillows, Etc.
Section 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. […]
Section 40-12-126 – Medicine, Chemistry, Bacteriology, Etc.
Section 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 […]
Section 40-12-127 – Mimeographs, Duplicating Machines, Dictaphones, Etc.
Section 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 […]
Section 40-12-128 – Mining of Iron Ore – Levy and Amount of Tax; Limitation of Actions.
Section 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 […]
Section 40-12-129 – Mining of Iron Ore – Report of Operators.
Section 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 […]
Section 40-12-130 – Mining of Iron Ore – Report of Persons Receiving Products.
Section 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 […]
Section 40-12-131 – Monuments and Tombstones.
Section 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 […]
Section 40-12-132 – Moving Picture Shows – Transient Operators.
Section 40-12-132 Moving picture shows – Transient operators. Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §560.)
Section 40-12-133 – Moving Picture Shows – Permanent Operators.
Section 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 […]
Section 40-12-134 – Newsstands.
Section 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.)
Section 40-12-135 – Oculists, Optometrists and Opticians.
Section 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 […]
Section 40-12-136 – Osteopaths and Chiropractors.
Section 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 […]
Section 40-12-137 – Packinghouses, Cold Storage Plants, Etc.
Section 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; […]
Section 40-12-138 – Pawnbrokers.
Section 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. […]
Section 40-12-139 – Peddlers and Itinerant Vendors.
Section 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 […]