Any person beginning a new business on or after April 1 shall be entitled to, and be charged for one half of the full rate in Section 40-12-315 for the then current year.
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.