Code of Alabama
Article 1 - General Provisions.
Section 40-12-3 - Collection and Distribution Where Both State and County License Tax Levied.

Whenever, by virtue of the provisions of subsection (d) of Section 40-12-2, or the provisions of Article 2 of this chapter, both a state and county license tax are levied, the authority charged with the duty of collecting such license tax shall continue to collect the same, and of the total amount collected for such state and county license tax he shall distribute one half thereof to the state and one half thereof to the county, any other provision of law to the contrary notwithstanding.

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Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 12 - Licenses.

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 40-12-4.1 - County License Tax for School Purposes - Use of Proceeds From Taxes Levied Under Section 40-12-4.

Section 40-12-5 - County License Tax for School Purposes - Collection and Enforcement.

Section 40-12-6 - County License Tax for School Purposes - Administration and Collection in Accordance With Sections 11-51-180 Through 11-51-185.

Section 40-12-7 - County License Tax for School Purposes - Disposition of Funds Collected; Charge for Collection and Administration.

Section 40-12-8 - False Affidavits or Certificates.

Section 40-12-9 - Penalty for Failure to Take Out License; Selling Throughout State Under One License.

Section 40-12-10 - License Inspectors Generally; When Taxes Due and Payable; Collection and Distribution of Penalties and Citation Fees on Delinquent Licenses.

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 40-12-24 - Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant.

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 40-12-28 - Disposition of Proceeds of Funds From Licenses Pertaining to Timber or Timber Products.

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.

Section 40-12-31 - Occupational Taxes Authorized.