(a) The following annual license taxes and registration fees are hereby imposed and shall be charged on each automobile, motor bus or other motor vehicle, other than motor vehicles subject to the license provided for in subsection (c) of this section, used on public highways in this state for transporting passengers paying fare or for hire:
With a seating capacity of five persons or less, $47.50;
With a seating capacity of more than five persons and not exceeding 10 persons, $60;
With a seating capacity of more than 10 persons and not exceeding 15 persons, $85;
With a seating capacity of more than 15 persons and not exceeding 20 persons, $110;
With a seating capacity of more than 20 persons and not exceeding 40 persons, $160;
With a seating capacity exceeding 40 persons, $210; provided, that the Commissioner of Revenue of Alabama is hereby authorized and directed to apportion the amount of the license tax payable under this subsection by any common carrier of passengers operating on the public highways of this state a fleet of two or more motor vehicles under the authority of the Interstate Commerce Commission so that the amount of the license tax payable under this subsection for any tax year by such a carrier in respect to all motor vehicles operated on the public highways of this state as a part of the said fleet shall bear the same relation to, and constitute the same proportion of, the total of the amounts specified in the foregoing schedule set forth in this section, and applicable to the said motor vehicles, that the total number of miles operated by the said fleet in Alabama during the then preceding tax year bears to the total number of miles operated by the said fleet in all states during the said preceding tax year; and provided further, that the Commissioner of Revenue of Alabama is hereby authorized to promulgate such reasonable rules and regulations as may be necessary to effectuate such apportionment.
(b) Each person desiring to take out a license to operate a motor vehicle for the transportation of passengers for hire, except taxicabs and touring cars hired by the hour or for special trips on terms agreed upon between the passenger and the carrier at the time of entering upon such service, shall at the time he applies for such license make out in writing a statement describing the route over which such motor vehicle shall be operated and naming the terminal points thereof, and such route shall be plainly indicated on the motor vehicle in letters of sufficient size to be read at a distance of 50 feet.
(c) For each motor vehicle operated on public highways in this state as a part of a taxicab system or similar system, the following annual license taxes or registration fees are hereby imposed and shall be charged:
For each vehicle weighing not exceeding 2,500 pounds, $21;
For each vehicle weighing more than 2,500 pounds, but not exceeding 3,000 pounds, $27;
For each vehicle weighing more than 3,000 pounds, but not exceeding 3,500 pounds, $30;
For each vehicle weighing over 3,500 pounds, but not exceeding 4,000 pounds, $36; and
For each vehicle weighing in excess of 4,000 pounds, $40.
(d) For each motor bus operated on public highways in this state which is owned by a church, private school, hospital, or other eleemosynary institution and used only for the purposes of such institution, regardless of whether any compensation may be charged to any passenger, a license tax or registration fee of $13 is hereby imposed and shall be charged.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Division 1 - General Provisions.
Section 40-12-240 - Definitions.
Section 40-12-241 - Station Wagons, Jeeps, etc., Classified as Passenger Automobiles.
Section 40-12-242.2 - License Taxes and Registration Fees-Electirc Low-Speed Vehicles.
Section 40-12-244 - License Tags and Registration Fees - Exemption for Members of Armed Forces, Etc.
Section 40-12-247 - License Taxes and Registration Fees - Hearses and Ambulances.
Section 40-12-248 - License Taxes and Registration Fees - Trucks or Truck Tractors - Generally.
Section 40-12-250 - Tags for Motor Vehicles Used by State, Etc.
Section 40-12-251 - Motor Tractors.
Section 40-12-252 - Basis of Tax for Trailers; Permanent License Plate.
Section 40-12-253 - Ad Valorem Taxation of Motor Vehicles.
Section 40-12-254 - Motor Vehicles Issued to Disabled Veterans; Fees.
Section 40-12-255 - Manufactured Homes.
Section 40-12-256 - Travel Trailers - Ad Valorem Taxation - Generally.
Section 40-12-257 - Citations for Noncompliance With Sections 40-12-255 and 40-12-256.
Section 40-12-258 - Reregistration of Certain Stored Motor Vehicles; Placement of License Tags.
Section 40-12-259 - Computation and Payment of License Tax and Registration Fee.
Section 40-12-260 - Transfer of License Plates; Registration Procedures; Receipts; Penalty.
Section 40-12-263 - Registration of Certain Commercial Vehicles Owned by Nonresidents Prohibited.
Section 40-12-264 - Time Limit for Purchase of Tags or Plates; Dealer Plates; Manufacturer Plates.
Section 40-12-265 - Mutilation or Alteration of Tags; Replacement Tags; Use of Improper Tags.
Section 40-12-267 - Date Licenses Become Due and Delinquent.
Section 40-12-268 - Other Taxes Precluded.
Section 40-12-271 - Fee of Probate Judge or County License Commissioner for Issuing License.
Section 40-12-271.1 - Exemption for Disabled Veterans From License Plate Issuance Fee.
Section 40-12-273 - Increase in License Tax and Registration Fee Authorized.
Section 40-12-274 - Disposition of Additional Fees Collected Pursuant to Section 40-12-274.