Any person, firm, corporation, association, or copartnership desiring to operate, maintain, open, or establish one or more stores in this state shall apply to the probate judge or license commissioner for a license to do so. The application for a license shall be made on a form which shall be prescribed and furnished by the Department of Revenue and shall set forth the name of the owner, manager, lessee, receiver, or other person desiring such license, the name of the store, the location, including the street number of each store, and such other facts as the Department of Revenue may require. The applicant desiring to operate, maintain, open, or establish such stores shall make a separate application for a license to operate, maintain, open, or establish each store, but the respective stores for which the applicant desires to secure licenses may all be listed on one application blank. Each such application shall be accompanied by an issuance fee of $.50 for each store, to be retained by the probate judge or license commissioner for the issuance of such license, and by the license fee as prescribed in Section 40-12-315.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Section 40-12-310 - "Store" Defined; Construction.
Section 40-12-311 - Who Must Procure License.
Section 40-12-312 - Application for License.
Section 40-12-313 - Examination of Application and Issuance of License.
Section 40-12-314 - Expiration and Renewal of Licenses.
Section 40-12-315 - Annual Fees.
Section 40-12-316 - Fees for Portion of Year.
Section 40-12-317 - Scope of Article.
Section 40-12-318 - Payment of Expenses; Net Collections Paid Into Treasury.