Code of Alabama
Division 1 - General Provisions.
Section 11-51-94 - License Designates Place of Business, etc., and Authorizes Conduct Thereof Only at Place Designated; Change of Place of Business, etc.; Uniformity of License Tax; Classification, etc., of Licenses in Certain Cities.

Any person desiring to engage in any trade, business, profession, or occupation for which a license is or may be required shall designate the place at which such trade or business or occupation or profession is carried on, and the license to be issued under this division shall designate such place, and such license shall authorize the carrying on of such trade, business, occupation, or profession only at the place designated unless such person shall be granted permission by the council or other governing body to move his place of business, trade, occupation, or profession to another place in the city or town, and in that event such permission shall be endorsed by the clerk on such license.
The same license shall be charged and collected for all portions of the city or town. In cities of 100,000 or more population, according to the last federal census, the governing bodies may grade or classify licenses according to location of businesses or occupations engaged in. Nothing contained in this section shall authorize the increase of any license tax of such municipal corporation, which is now or may hereafter be fixed by statute.

Structure Code of Alabama

Code of Alabama

Title 11 - Counties and Municipal Corporations.

Title 2 - Provisions Applicable to Municipal Corporations Only.

Chapter 51 - Taxation.

Article 2 - License Taxes.

Division 1 - General Provisions.

Section 11-51-90 - Municipal Business Licenses; Branch Offices; Application.

Section 11-51-90.1 - Definitions.

Section 11-51-90.2 - Purchase of Business License; Classification of Taxpayers; Vehicle Decals; Determination of Gross Receipts; Construction With Other Provisions.

Section 11-51-90.3 - Limitation on Imposition of Business License Tax on Rental of Residential Real Estate.

Section 11-51-90.4 - Electronic Processing and Recordation of Business License Renewals.

Section 11-51-91 - Licenses for Business, etc., Conducted Outside Corporate Limits of Municipality.

Section 11-51-92 - Licenses Based on a Flat Rate, Taken Out After July 1; Transfer of Licenses.

Section 11-51-93 - Violations; Penalties.

Section 11-51-94 - License Designates Place of Business, etc., and Authorizes Conduct Thereof Only at Place Designated; Change of Place of Business, etc.; Uniformity of License Tax; Classification, etc., of Licenses in Certain Cities.

Section 11-51-95 - Taxpayer to Be Licensed for Each Applicable Line of Business.

Section 11-51-96 - Lien for License Taxes.

Section 11-51-97 - Licensing, etc., of Sales at Auctions, in Public Places or on Streets of Merchandise, Medicines, Etc.

Section 11-51-98 - License Tax on Vending and Weighing Machines - Authorized Generally.

Section 11-51-100 - Regulation and Control of Vending Machines on Which Music Is Played.

Section 11-51-101 - Licensing, etc., of Carts, Wagons, Carriages, Etc.

Section 11-51-102 - Licensing, etc., of Theatres, Parks, Shooting Galleries, etc.; Closing of Houses of Amusement or Places for Sale of Firearms, Etc.

Section 11-51-103 - Revocation of Licenses of Houses of Public Entertainment or Places Where Firearms, etc., Kept for Sale.

Section 11-51-104 - Licensing and Taxation, etc., of Amusements, Athletic Games, and Use of Public Parks, Etc.

Section 11-51-105 - Municipalities Not to Charge Farmers for Sale, etc., of Farm Products.