(a) There may be levied and collected by the several towns and cities in the state from any telegraph company or companies for the privilege of doing intrastate business within the municipal limits a privilege or license tax to be computed and based on the population of such cities or towns as fixed by the last federal census:
(1) In municipalities having a population of 1,000 people or less, $7.50 per annum;
(2) In municipalities having a population of over 1,000 and not exceeding 5,000, $37.50 per annum;
(3) In municipalities having a population of over 5,000 and not exceeding 10,000, $75.00 per annum;
(4) In municipalities having a population of over 10,000 and not exceeding 25,000, $150.00 per annum;
(5) In municipalities having a population of over 25,000 and not exceeding 50,000, $375.00 per annum; and
(6) In municipalities having a population exceeding 50,000, $750.00 per annum.
(b) The license or privilege taxes provided for in subsection (a) of this section, which shall be paid to the several towns and cities according to population as stated, shall be in lieu of all other license or privilege taxes required of said telegraph companies by any municipal authority thereof.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Section 11-51-120 - Insurance Companies - Fire and Marine Insurance Companies.
Section 11-51-124 - Railroads.
Section 11-51-125 - Railway Sleeping Car Companies, Etc.
Section 11-51-126 - Express Companies.
Section 11-51-127 - Telegraph Companies.
Section 11-51-128 - Telephone Companies.
Section 11-51-129 - Street Railroads, Electric, Gas, and Waterworks Companies, Etc.
Section 11-51-131 - Savings and Loan Associations.
Section 11-51-132 - License Requirement or Tax on Certain Real Estate Companies Prohibited.