When a person has obtained a license to engage in or carry on any business, employment, or profession at any definite place in a county or city in Alabama and desires to remove to any other place within the same county or city where the license was granted and wishes his license altered accordingly, the probate judge who originally issued such license shall make such alteration, which alteration shall be shown on the license records of the probate judge's office; provided, that no license shall be altered to change a place of business to a location requiring a higher license than originally paid.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 1 - General Provisions.
Section 40-12-1 - Change of Place of Business.
Section 40-12-2 - Issuance; Form of License; Levy of County Tax; Actions for Recovery of Tax.
Section 40-12-3 - Collection and Distribution Where Both State and County License Tax Levied.
Section 40-12-4 - County License Tax for School Purposes - Authority to Levy.
Section 40-12-5 - County License Tax for School Purposes - Collection and Enforcement.
Section 40-12-8 - False Affidavits or Certificates.
Section 40-12-11 - Bonds of License Inspectors.
Section 40-12-12 - License to Designate Place of Business.
Section 40-12-13 - Engaging in Several Businesses.
Section 40-12-14 - Two or More Licenses on Same Business.
Section 40-12-15 - License Deemed a Personal Privilege; Transferability.
Section 40-12-16 - Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc.
Section 40-12-17 - Population of Municipality as Determining Tax.
Section 40-12-18 - Penalty on Agents of Persons, Firms, etc., Who Have Not Paid Tax.
Section 40-12-19 - Duty of Department of Finance to Prepare Forms of Licenses.
Section 40-12-20 - License and Stub Must Correspond.
Section 40-12-21 - Records to Be Kept by Probate Judge.
Section 40-12-22 - Disposition of Moneys by Probate Judge.
Section 40-12-23 - Applications for Refunds; Additional License.
Section 40-12-25 - License for Part of Year.
Section 40-12-26 - Due and Delinquent Date; Term of License.
Section 40-12-27 - Each Day's Violation a Separate Offense.
Section 40-12-29 - Additional Penalty for Failure to Comply With Articles 8 and 9 of This Chapter.
Section 40-12-30 - Rulemaking Authority; Identifying Information Required From Applicants.