(a) The council or governing body of the city may annually assess and collect a privilege or license tax from each and every person, firm, company, or corporation engaged in or carrying on any business, vocation, occupation, or profession in the territory exempt from city taxation under the provisions of this article so long as the same is exempt from city taxation under the provisions of this article, on the following basis: Such license tax assessed and collected from each person, firm, company, or corporation shall be in proportion to the capital employed within the territory exempt from city taxation in such trade, business, vocation, occupation, or profession, including the value of the land with improvements thereon, used in such trade, business, vocation, or occupation and shall not exceed $2.00 per $1,000.00 where the capital employed does not exceed $100,000.00, and shall not exceed $1.00 per $1,000.00 on the excess of capital employed over $100,000.00 up to $200,000.00, and shall not exceed $.50 per $1,000.00 on the excess of the capital employed over $200,000.00 up to $300,000.00, and shall not exceed $.25 per $1,000.00 on the excess of capital employed over $300,000.00; provided, however, that if no capital is employed or where the capital employed is less than $1,000.00, there shall be no privilege or license tax assessed and collected.
(b) The material or supplies to be manufactured by any such person, firm, company, or corporation and the manufactured product manufactured by any such person, firm, company, or corporation is not to be considered or counted in arriving at the capital employed in such trade, business, vocation, occupation, or profession.
(c) No person who is a day laborer or working on a salary or engaged in dairying, horticulture, poultry farming, or any other agricultural pursuit shall pay a license or privilege tax for carrying on such business, vocation, or occupation in the territory exempt from taxation under the provisions of this article.
(d) The council or governing body of the city may assess and collect for the city a license tax from each and every transient person, firm, company, or corporation which temporarily engages in any business, vocation, occupation, or profession in the territory exempt from taxation under the provisions of this article and may assess and collect a license tax from each show, circus, or other like entertainment exhibiting in the territory exempt from taxation under the provisions of this article, the amount of such tax to be fixed by the council or governing body of the city.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Chapter 42 - Alteration of Corporate Limits.
Article 3 - Annexation of Territory by Cities of 25,000 Inhabitants or More.
Section 11-42-40 - Applicability of Provisions of Article; Provisions of Article Not Exclusive.
Section 11-42-41 - Passage of Resolution to Annex Territory.
Section 11-42-43 - Ordering of Election.
Section 11-42-44 - Notice of Election.
Section 11-42-45 - Designation of Voting Places and Boundaries for Voting.
Section 11-42-46 - Appointment of Inspectors and Returning Officers; Duty of Inspectors Generally.
Section 11-42-47 - Qualifications for Voting; Electors to Vote at Designated Voting Places.
Section 11-42-48 - Applicability of General Election Laws.
Section 11-42-50 - Ascertainment, Certification, and Delivery of Election Results.
Section 11-42-52 - Contests of Election.
Section 11-42-53 - Costs of Election.
Section 11-42-54 - Subsequent Extensions of Corporate Limits.
Section 11-42-55 - Requirement as to Resolutions, Orders, or Notices Under Article.
Section 11-42-56 - Subsequent Elections Not to Be Held Within 12 Months of Preceding Election.
Section 11-42-57 - Exemption From Taxation of Territory Annexed and Property Therein.
Section 11-42-62 - Separately Owned Lands May Be Embraced in Single Resolution or Notice.
Section 11-42-73 - Creation, etc., of Wards; Election of Aldermen or Representatives.
Section 11-42-75 - Rearrangement, etc., of Boundaries of Wards.
Section 11-42-81 - Licensing of Dance Halls, Poolrooms, etc., in Territory Exempt From Taxation.
Section 11-42-87 - Fees and Compensation of Probate Judge and Other Officers for Services Rendered.