Code of Alabama
Chapter 12 - Licenses.
Article 2 - Business, Vocation, or Occupation.

Section 40-12-73 - Cigars, Cigarettes, Cheroots, Etc. - Wholesalers. - Each wholesale dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco,...

Section 40-12-74 - Circuses. - Each person operating a circus shall pay the following license...

Section 40-12-75 - Cleaning and Pressing Establishments. - Each person conducting what is commonly known as a cleaning...

Section 40-12-76 - Coal and Coke Dealers - Maintaining Yards. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-77 - Coal and Coke Dealers - Not Maintaining Yards. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-78 - Coffins and Caskets - Manufacturers. - Each manufacturer of coffins or caskets shall pay a license...

Section 40-12-79 - Coffins and Caskets - Dealers and Agents. - Each dealer in coffins or caskets and each agent or...

Section 40-12-80 - Collection Agencies. - Each collection agency shall pay the following license tax: In...

Section 40-12-81 - Commission Merchants or Merchandise Brokers. - Each commission merchant or merchandise broker shall pay one state...

Section 40-12-82 - Concerts, Musical Entertainments, Etc. - For each concert, musical entertainment, public lecture, or other public...

Section 40-12-83 - Conditional Sales Contracts, Drafts, Acceptances, etc.; Dealers In. - (a) Each person engaged in discounting or buying conditional sales...

Section 40-12-84 - Construction Companies or Contractors. - Any person, firm, or corporation accepting orders or contracts for...

Section 40-12-85 - Cotton Buyers. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-86 - Cotton Compresses. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-87 - Cottonseed Oil Mills, Cotton Mills, Factories, Etc. - Every person operating a cottonseed oil mill; cotton mill; cloth...

Section 40-12-88 - Cotton Warehouses. - Each person operating a warehouse or yard for the storage...

Section 40-12-89 - Credit Agencies. - (a) Each person, firm, or corporation inquiring into and reporting...

Section 40-12-90 - Creosoting, Etc. - Each person operating a creosoting or other preservative treatment plant,...

Section 40-12-91 - Delicatessen Shops. - Each delicatessen where cooked foods are sold for consumption other...

Section 40-12-92 - Dentists. - Each person practicing the profession of dentistry in cities or...

Section 40-12-93 - Detective Agencies. - Each person engaged in the business of operating a detective...

Section 40-12-94 - Developing and Printing Films. - Each person engaged in the business of developing and printing...

Section 40-12-95 - Devices for Testing Skill and Strength Used for Profit. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-96 - Directories. - Each person compiling, selling, or offering for sale directories shall...

Section 40-12-97 - Electric Refrigerators, Electric or Gas Heaters, Etc. - For each dealer in electric, gas, or other mechanical refrigerators,...

Section 40-12-98 - Embalmers. - Each embalmer shall pay an annual license tax of $10.

Section 40-12-99 - Engineers. - Each person practicing for the public the profession of civil,...

Section 40-12-100 - Fertilizer Factories. - Each person owning or operating any fertilizer factory shall pay...

Section 40-12-101 - Fire, Closing Out, etc., Sales. - Each person, other than the original bona fide owners, selling...

Section 40-12-102 - Fireworks. - Each dealer in fireworks such as roman candles, sky rockets,...

Section 40-12-103 - Flying Jennies, Merry-Go-Rounds, Etc. - For each flying jenny, called also hobbyhorses, and merry-go-rounds, roller...

Section 40-12-104 - Fortunetellers, Palmists, Clairvoyants, Etc. - Each fortuneteller, palmist, clairvoyant, astrologer, phrenologist, or crystal gazer, where...

Section 40-12-105 - Fruit Dealers. - Each person selling fruit from a fruit stand, store, or...

Section 40-12-106 - Gasoline Stations and Pumps. - Each person operating for profit a gasoline filling station or...

Section 40-12-107 - Glass. - Each person whose principal business is the selling of plate...

Section 40-12-108 - Golf, Miniature Golf, etc., Courses. - Each person operating a golf course or courses where the...

Section 40-12-109 - Hat-Cleaning Establishments. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-110 - Hide, Fur, etc., Dealers. - Each person dealing in hides or furs, whether principal business...

Section 40-12-111 - Horse Show, Rodeo, or Dog and Pony Shows. - Every horse show, rodeo, dog and pony show, or like...

Section 40-12-112 - Horse, Mule, etc., Dealers. - Each person engaged in the business of buying, selling, or...

Section 40-12-113 - Ice Cream. - Each manufacturer of ice cream who sells any part of...

Section 40-12-114 - Ice Factories. - Each ice factory shall pay an annual license tax of...

Section 40-12-115 - Innkeepers and Hotels. - Each person keeping a public inn or lodginghouse of five...

Section 40-12-116 - Junk Dealers. - (a) Each junk dealer shall pay the following license tax:...

Section 40-12-117 - Laundered Towel, Apron, etc., Rentals; Diaper Services. - (a) Each person renting or supplying laundered towels, aprons, coats,...

Section 40-12-118 - Laundries. - Each person, firm or corporation who operates what is commonly...

Section 40-12-119 - Legerdemain and Sleight of Hand. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-120 - Lightning Rods. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-121 - Lumber and Timber Dealers. - Each wholesale dealer or jobber of lumber and timber and...

Section 40-12-122 - Lumberyards. - Each person operating a lumberyard shall pay the following license...

Section 40-12-123 - Machinery Repair Shops. - Each person operating a shop for the repair or rebuilding...

Section 40-12-124 - Manicurists, Hairdressers, Etc. - Each person engaging in the business of manicuring, hairdressing or...

Section 40-12-125 - Mattresses, Cushions, Pillows, Etc. - Each person engaging in the business of manufacturing or upholstering...

Section 40-12-126 - Medicine, Chemistry, Bacteriology, Etc. - Each person engaged in the practice of medicine, chemistry, bacteriology,...

Section 40-12-127 - Mimeographs, Duplicating Machines, Dictaphones, Etc. - Every person engaged in the business of selling or soliciting...

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...

Section 40-12-129 - Mining of Iron Ore - Report of Operators. - Every person, partnership, joint stock company, or association engaged in...

Section 40-12-130 - Mining of Iron Ore - Report of Persons Receiving Products. - Every person or corporation receiving coal or iron ore from...

Section 40-12-131 - Monuments and Tombstones. - Each person who sells or erects monuments or tombstones in...

Section 40-12-132 - Moving Picture Shows - Transient Operators. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-133 - Moving Picture Shows - Permanent Operators. - Every person engaging or continuing in the business of operating...

Section 40-12-134 - Newsstands. - Each person operating a newsstand for the sale of magazines...

Section 40-12-135 - Oculists, Optometrists and Opticians. - Each oculist, optometrist, or optician practicing his profession shall pay...

Section 40-12-136 - Osteopaths and Chiropractors. - Each osteopath or chiropractor practicing his profession shall pay an...

Section 40-12-137 - Packinghouses, Cold Storage Plants, Etc. - Each cold storage plant, packinghouse, or refrigerated warehouse used for...

Section 40-12-138 - Pawnbrokers. - Each pawnbroker shall pay a license tax of $250 for...

Section 40-12-139 - Peddlers and Itinerant Vendors. - (a) Every itinerant vendor or peddler who shall sell or...

Section 40-12-140 - Photographers and Photograph Galleries. - Every photograph gallery or person engaged in photography, when the...

Section 40-12-141 - Pianos, Organs and Other Musical Instruments. - Each person engaged in the business of selling, renting or...

Section 40-12-142 - Pig Iron Storage Operators. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-143 - Pistols, Revolvers, Bowie and Dirk Knives, etc.; Gun and Knife Shows. - Persons dealing in pistols, revolvers, maxim silencers, bowie knives, dirk...

Section 40-12-144 - Playing Cards. - In addition to all other taxes of every kind now...

Section 40-12-145 - Plumbers, Steam Fitters, Tin Shop Operators, Etc. - Each person doing business as a plumber, steam fitter or...

Section 40-12-146 - Pool Tables. - For each pool table upon which the game of pin...

Section 40-12-147 - Racetracks, Athletic Fields, Etc. - Each owner or lessee of an athletic field, racetrack or...

Section 40-12-148 - Radios. - Every person engaged in the business of selling radios or...

Section 40-12-149 - Real Estate Brokers and Agents - Realty Situated Within State. - Each person engaged in buying, selling or renting real estate...

Section 40-12-150 - Real Estate Brokers and Agents - Realty Situated Without the State. - Every person who shall sell or who shall offer to...

Section 40-12-151 - Restaurants, Cafes, Cafeterias, Etc. - Each restaurant, cafe, cafeteria, lunch counter or public eating house...

Section 40-12-152 - Roadhouses, Nightclubs, Etc. - Every place commonly known as a roadhouse, nightclub, public dance...

Section 40-12-153 - Sandwich Shops, Barbecue Stands, Etc. - Each sandwich shop, barbecue stand or pit, hamburger or hot...

Section 40-12-154 - Sawmills, Heading Mills or Stave Mills. - Each person, firm or corporation engaged in operating a sawmill,...

Section 40-12-155 - Scientists, Naturopaths, and Chiropodists. - Each scientist, naturopath, or chiropodist practicing his profession shall pay...

Section 40-12-156 - Sewing Machines. - Each person selling or delivering sewing machines, either in person...

Section 40-12-157 - Shooting Galleries. - Each person operating a shooting gallery shall pay an annual...

Section 40-12-158 - Shotguns, Rifles, Ammunition, Etc. - (a) Each person dealing in shotguns, rifles of .22 caliber...

Section 40-12-159 - Skating Rinks. - Each skating rink operator shall pay an annual state license...

Section 40-12-160 - Soliciting Brokers. - Any person engaged in the management of business matters occurring...

Section 40-12-161 - Spectacles or Eyeglasses. - Each person selling spectacles or eyeglasses, other than nonprescription sunglasses,...

Section 40-12-162 - Stock and Bond Brokers. - Each person dealing in stocks and bonds shall pay a...

Section 40-12-163 - Street Fairs and Carnivals. - Each person operating or conducting an exhibition termed a "street...

Section 40-12-164 - Supply Cars. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-165 - Syrup and Sugar Factories. - Each person operating or conducting a factory, plant or refinery...

Section 40-12-166 - Theaters, Vaudeville and Variety Shows. - Each person engaged in conducting a theater, vaudeville or variety...

Section 40-12-167 - Ticket Scalpers. - Any person offering for sale or selling tickets at a...

Section 40-12-168 - Tourist Camps. - Each person operating a public tourist camp where transient guests...

Section 40-12-169 - Tractors, Road Machinery and Trailers. - Each person, other than a licensee under Section 40-12-51, for...

Section 40-12-170 - Trading Stamps. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-171 - Transfer of Freight. - Each person transferring freight, not including household goods, using more...

Section 40-12-172 - Transient Dealers. - Each person doing business as a transient dealer as defined...

Section 40-12-173 - Transient Theatrical and Vaudeville Shows. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-174 - Transient Vendors and Peddlers. - (a) Each person travelling on an animal or using a...

Section 40-12-175 - Turpentine and Resin Stills. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-176 - Vending Machines. - (a) Every person, firm, corporation, association, or copartnership operating a...

Section 40-12-177 - Veneer Mills, Planing Mills, Box Factories, Etc. - Each person, firm, or corporation engaged in the operation of...

Section 40-12-178 - Veterinary Surgery. - Each person practicing veterinary surgery shall pay an annual license...

Section 40-12-179 - Warehouses and Yards. - Each person operating a warehouse or yard for the storage...

Section 40-12-180 - Waste Grease and Animal By-Products. - Redesignated by Act 99-526, p. 1152, §1, effective June 18,...

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Code of Alabama Chapter 12 - Licenses. Article 2 - Business, Vocation, or Occupation.

Code of Alabama
Chapter 12 - Licenses.
Article 2 - Business, Vocation, or Occupation.