(a) Before any person, firm, or corporation shall engage in or carry on any business or do any act for which a license by law is required, he, they, or it, except as otherwise provided, shall pay to the judge of probate of the county in which it is proposed to engage in or carry on such business or do such act, or to the commissioner of licenses or the state Department of Revenue, as specified, the amount required for such license and shall comply with all the other requirements of this title.
(b) Upon the payment of the amount required for said license and a fee of $1 herein provided for the issuance of such license and all costs and fees and penalties which shall have accrued, or for which such person, firm, or corporation shall have become liable in any proceedings commenced for the collection of such license, or to enforce payment thereof, such probate judge, commissioner of licenses or Department of Revenue shall issue the license properly countersigned, in the form and on the blank to be furnished by the Comptroller, which shall set forth and specify the name of the person, firm, or corporation applying therefor, whether the business, profession, or occupation for which the license is procured is owned by an individual, partnership, corporation, or other association, stating the name of the individual, the name of each of the partners if a partnership, the exact name of the corporation or association, if a corporation or association, and the name of each of the principal officers thereof, the business or act which it is proposed to carry on or do thereunder, the name of the street or location where it is proposed to carry on the same, if such location shall be in a city or town and have a street number and, if not, then the location and amount paid for such license, and the time for which it is issued; and if the license is for a peddler it shall state whether he proposes to travel on foot or on horseback or on wagon or motor vehicle; provided, that the governing body of any county may furnish application blanks in such form that the applicant for a license may supply the above information in writing; and such license shall not be transferable except as otherwise provided herein, nor shall it entitle the holder thereof to carry on any other business or do any other act than that named therein.
(c) Whenever a license is levied in this title, there shall be collected both a state and county license for each place of business, except as specifically otherwise provided.
(d) In case it should become necessary to remove any business for which a license is required by this section from one location to another location in the same county, and such business is continued as the same kind and character and by the same person or firm as that carried on at the former location, another license shall not be required for such business for the same license year.
(e) There is hereby levied for the use and benefit of and to be paid to the county in which the license is issued, in addition to all license taxes levied under the provisions of Article 2 of this chapter, for state purposes and which are payable to the judge of probate or commissioner of licenses, a sum equal to 50 percent of the amount levied for state purposes, except as otherwise specifically provided.
(f) Any action to recover the amount due for any license, whether levied solely for state purposes or for state and county purposes, shall be instituted by the State of Alabama and may include all penalties and fees due by any person, in addition to the amount due for such license and interest thereon. The amount recovered in any such actions shall be paid to the state Department of Revenue, and if any portion of said license was levied for county purposes, such portion shall be remitted to the county in which such license was payable, and the department may from the amount of any penalties or fee thus recovered remit the amount, if any, due to the judge of probate, commissioner of licenses, or license inspector.
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.