(a) Each junk dealer shall pay the following license tax: in all places of less than 1,000 inhabitants, whether incorporated or not, $10; in towns of 1,000 inhabitants and less than 3,000 inhabitants, or within 10 miles thereof, $20; in cities and towns of 3,000 and less than 10,000 inhabitants, or within 10 miles of the city limits thereof, $30; in cities and towns of 10,000 and less than 20,000 inhabitants, or within 10 miles of the city limits thereof, $50; in cities and towns of 20,000 inhabitants and less than 50,000 inhabitants, or within 10 miles of the city limits thereof, $75; and in cities and towns of 50,000 inhabitants and over or within 10 miles of the city limits thereof, $150. Each junk dealer, his clerk, agent or employee shall keep a book open to inspection in which he shall make entries of all articles of railroad iron or brass, pieces of machinery and plumbing material, automobiles, automobile tires, parts, and accessories, or other articles purchased by him, together with the name of the party from whom purchased; and, upon failure to keep such book or record and produce it on demand, the dealer shall forfeit his license. Each junk dealer, his clerk, agent or employee to whom any new and unused articles or railroad brass and iron, pieces of machinery, automobiles, automobile tires, parts and accessories, or other articles shall be presented for sale shall notify the police authorities that such articles are offered for sale within a reasonable time thereafter, otherwise, his license shall be forfeited. Any junk dealer whose place of business is within 10 miles of more than one city shall pay the license as provided herein for the larger of the cities within 10 miles.
(b) Any person or company operating car crushing equipment, other than licensed junk dealers, automotive dismantlers, and parts recyclers and secondary metals recyclers as defined in Section 13A-8-30, shall pay a license fee, on an annual basis, of two hundred dollars ($200) per piece of car crushing equipment. The provisions of this title permitting the payment of a half-year license after April 1 shall not apply to this section. Furthermore, any additional car crushing equipment acquired during the license year shall require an additional license in accordance with this section. Anyone operating car crushing equipment without a license shall be guilty of a Class C felony and such equipment shall be subject to forfeiture to law enforcement. Upon proper process and hearing as required by the State of Alabama in forfeiture proceedings, including notifying any lienholders, the car crushing equipment may be seized and held for forfeiture, as described in Section 32-8-87. In addition to any punishment rendered, each person convicted shall be subject to the laws regarding restitution of the state. For purposes of this section, car crushing equipment means a machine that compacts or flattens a motor vehicle into a crushed motor vehicle and is designed to be transported on a highway; and a crushed motor vehicle means a motor vehicle, the frame or unibody of which is compacted or flattened so that it no longer resembles any particular year, model, or make of motor vehicle and is less than half of the motor vehicle's original volume as measured in cubic feet.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 2 - Business, Vocation, or Occupation.
Section 40-12-40 - Who Must Procure State and County Licenses.
Section 40-12-41 - Abstract Companies, Etc.
Section 40-12-42 - Acetylene Gas and Carbide Manufacturers.
Section 40-12-43 - Actuaries, Auditors, and Public Accountants.
Section 40-12-43.1 - Added Fee for Private Examining or Collecting Firms.
Section 40-12-44 - Adding Machines, Calculating Machines, Comptometers, Etc.
Section 40-12-45 - Advertising.
Section 40-12-46 - Air-Conditioning Plants and Equipment.
Section 40-12-47 - Amusement Parks.
Section 40-12-48 - Architects.
Section 40-12-50 - Auctioneers.
Section 40-12-51 - Automobile Dealers.
Section 40-12-53 - Automobile Accessory Dealers.
Section 40-12-54 - Automobile Garages and Shops.
Section 40-12-55 - Automobile Storage Garages.
Section 40-12-56 - Automobile Storage Other Than in Garages.
Section 40-12-57 - Automobile Tire Retreading Shops.
Section 40-12-59 - Baseball Parks.
Section 40-12-60 - Battery Shops.
Section 40-12-61 - Beauty Parlors, Etc.
Section 40-12-62 - Bicycles and Motorcycles.
Section 40-12-63 - Blueprint Makers.
Section 40-12-64 - Bond Makers.
Section 40-12-66 - Bowling Alleys.
Section 40-12-67 - Brokers and Agents of Iron, Railway, etc., Supplies.
Section 40-12-68 - Brooms, Brushes, Mops, Etc.
Section 40-12-69 - Cereal Beverages, Carbonated or Other Soft Drinks - Retailers.
Section 40-12-70 - Cereal Beverages, Carbonated or Other Soft Drinks - Wholesalers.
Section 40-12-71 - Certified Public Accountants.
Section 40-12-72 - Cigars, Cigarettes, Cheroots, Etc. - Retailers.
Section 40-12-73 - Cigars, Cigarettes, Cheroots, Etc. - Wholesalers.
Section 40-12-75 - Cleaning and Pressing Establishments.
Section 40-12-76 - Coal and Coke Dealers - Maintaining Yards.
Section 40-12-77 - Coal and Coke Dealers - Not Maintaining Yards.
Section 40-12-78 - Coffins and Caskets - Manufacturers.
Section 40-12-79 - Coffins and Caskets - Dealers and Agents.
Section 40-12-80 - Collection Agencies.
Section 40-12-81 - Commission Merchants or Merchandise Brokers.
Section 40-12-82 - Concerts, Musical Entertainments, Etc.
Section 40-12-83 - Conditional Sales Contracts, Drafts, Acceptances, etc.; Dealers In.
Section 40-12-84 - Construction Companies or Contractors.
Section 40-12-85 - Cotton Buyers.
Section 40-12-86 - Cotton Compresses.
Section 40-12-87 - Cottonseed Oil Mills, Cotton Mills, Factories, Etc.
Section 40-12-88 - Cotton Warehouses.
Section 40-12-89 - Credit Agencies.
Section 40-12-90 - Creosoting, Etc.
Section 40-12-91 - Delicatessen Shops.
Section 40-12-93 - Detective Agencies.
Section 40-12-94 - Developing and Printing Films.
Section 40-12-95 - Devices for Testing Skill and Strength Used for Profit.
Section 40-12-96 - Directories.
Section 40-12-97 - Electric Refrigerators, Electric or Gas Heaters, Etc.
Section 40-12-100 - Fertilizer Factories.
Section 40-12-101 - Fire, Closing Out, etc., Sales.
Section 40-12-102 - Fireworks.
Section 40-12-103 - Flying Jennies, Merry-Go-Rounds, Etc.
Section 40-12-104 - Fortunetellers, Palmists, Clairvoyants, Etc.
Section 40-12-105 - Fruit Dealers.
Section 40-12-106 - Gasoline Stations and Pumps.
Section 40-12-108 - Golf, Miniature Golf, etc., Courses.
Section 40-12-109 - Hat-Cleaning Establishments.
Section 40-12-110 - Hide, Fur, etc., Dealers.
Section 40-12-111 - Horse Show, Rodeo, or Dog and Pony Shows.
Section 40-12-112 - Horse, Mule, etc., Dealers.
Section 40-12-113 - Ice Cream.
Section 40-12-114 - Ice Factories.
Section 40-12-115 - Innkeepers and Hotels.
Section 40-12-116 - Junk Dealers.
Section 40-12-117 - Laundered Towel, Apron, etc., Rentals; Diaper Services.
Section 40-12-118 - Laundries.
Section 40-12-119 - Legerdemain and Sleight of Hand.
Section 40-12-120 - Lightning Rods.
Section 40-12-121 - Lumber and Timber Dealers.
Section 40-12-122 - Lumberyards.
Section 40-12-123 - Machinery Repair Shops.
Section 40-12-124 - Manicurists, Hairdressers, Etc.
Section 40-12-125 - Mattresses, Cushions, Pillows, Etc.
Section 40-12-126 - Medicine, Chemistry, Bacteriology, Etc.
Section 40-12-127 - Mimeographs, Duplicating Machines, Dictaphones, Etc.
Section 40-12-128 - Mining of Iron Ore - Levy and Amount of Tax; Limitation of Actions.
Section 40-12-129 - Mining of Iron Ore - Report of Operators.
Section 40-12-130 - Mining of Iron Ore - Report of Persons Receiving Products.
Section 40-12-131 - Monuments and Tombstones.
Section 40-12-132 - Moving Picture Shows - Transient Operators.
Section 40-12-133 - Moving Picture Shows - Permanent Operators.
Section 40-12-134 - Newsstands.
Section 40-12-135 - Oculists, Optometrists and Opticians.
Section 40-12-136 - Osteopaths and Chiropractors.
Section 40-12-137 - Packinghouses, Cold Storage Plants, Etc.
Section 40-12-138 - Pawnbrokers.
Section 40-12-139 - Peddlers and Itinerant Vendors.
Section 40-12-140 - Photographers and Photograph Galleries.
Section 40-12-141 - Pianos, Organs and Other Musical Instruments.
Section 40-12-142 - Pig Iron Storage Operators.
Section 40-12-143 - Pistols, Revolvers, Bowie and Dirk Knives, etc.; Gun and Knife Shows.
Section 40-12-144 - Playing Cards.
Section 40-12-145 - Plumbers, Steam Fitters, Tin Shop Operators, Etc.
Section 40-12-146 - Pool Tables.
Section 40-12-147 - Racetracks, Athletic Fields, Etc.
Section 40-12-149 - Real Estate Brokers and Agents - Realty Situated Within State.
Section 40-12-150 - Real Estate Brokers and Agents - Realty Situated Without the State.
Section 40-12-151 - Restaurants, Cafes, Cafeterias, Etc.
Section 40-12-152 - Roadhouses, Nightclubs, Etc.
Section 40-12-153 - Sandwich Shops, Barbecue Stands, Etc.
Section 40-12-154 - Sawmills, Heading Mills or Stave Mills.
Section 40-12-155 - Scientists, Naturopaths, and Chiropodists.
Section 40-12-156 - Sewing Machines.
Section 40-12-157 - Shooting Galleries.
Section 40-12-158 - Shotguns, Rifles, Ammunition, Etc.
Section 40-12-159 - Skating Rinks.
Section 40-12-160 - Soliciting Brokers.
Section 40-12-161 - Spectacles or Eyeglasses.
Section 40-12-162 - Stock and Bond Brokers.
Section 40-12-163 - Street Fairs and Carnivals.
Section 40-12-164 - Supply Cars.
Section 40-12-165 - Syrup and Sugar Factories.
Section 40-12-166 - Theaters, Vaudeville and Variety Shows.
Section 40-12-167 - Ticket Scalpers.
Section 40-12-168 - Tourist Camps.
Section 40-12-169 - Tractors, Road Machinery and Trailers.
Section 40-12-170 - Trading Stamps.
Section 40-12-171 - Transfer of Freight.
Section 40-12-172 - Transient Dealers.
Section 40-12-173 - Transient Theatrical and Vaudeville Shows.
Section 40-12-174 - Transient Vendors and Peddlers.
Section 40-12-175 - Turpentine and Resin Stills.
Section 40-12-176 - Vending Machines.
Section 40-12-177 - Veneer Mills, Planing Mills, Box Factories, Etc.
Section 40-12-178 - Veterinary Surgery.