Every person operating a cottonseed oil mill; cotton mill; cloth mill; towel factory; garment factory; yarn mill; hosiery mill; peanut mill; peanut oil mill; peanut shelling plant; paper mill; pulp mill; mill manufacturing sheeting, rugs, bags, hats, cement, carpets, lime, plaster, soap, chemical, acid (other than fertilizer) explosive; and all mills manufacturing any finished or semifinished products of tobacco, thread, yarn, cloth, fur, felt, nylon, paper, jute, rubber, iron, iron ore, copper, brass, tin, coal, coke, sand, cement, glass, clay, slag, aluminum, bauxite, ore, grain, other than what is commonly called a grist mill, oats, corn, rye, synthetic rubber, stone, oil, crude oil, tar, resin, asphalt, paraffin, plastics, fibers, straw, cellulose, or other factory where materials are woven, made, or assembled shall pay the following license tax: $10 where the investment for plant, equipment, supplies, and fixtures is less than $15,000; $20 where the investment for plant, equipment, supplies, and fixtures is $15,000 and less than $25,000; $30 where the investment for plant, equipment, supplies, and fixtures is $25,000 and less than $50,000; $50 where the investment for plant, equipment, supplies, and fixtures is $50,000 and less than $100,000; $100 where the investment for plant, equipment, supplies, and fixtures is $100,000 and less than $500,000; $150 where the investment for plant, equipment, supplies, and fixtures is $500,000 and less than $1,000,000; $200 where the investment for plant, equipment, supplies, and fixtures is $1,000,000 and over. Such investment shall be the total capital employed in such plant, and the person applying for such license shall furnish a sworn statement showing the amount of the investment and shall accompany the same with a statement taken from the books of the company, showing the amount of such investment, and such books shall at all times be subject to the inspection of the Department of Revenue or its agents. The license taxes levied under this section shall not apply where the factory, mill, or plant which would be licensed by this section is covered by a specific license under this article.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 2 - Business, Vocation, or Occupation.
Section 40-12-40 - Who Must Procure State and County Licenses.
Section 40-12-41 - Abstract Companies, Etc.
Section 40-12-42 - Acetylene Gas and Carbide Manufacturers.
Section 40-12-43 - Actuaries, Auditors, and Public Accountants.
Section 40-12-43.1 - Added Fee for Private Examining or Collecting Firms.
Section 40-12-44 - Adding Machines, Calculating Machines, Comptometers, Etc.
Section 40-12-45 - Advertising.
Section 40-12-46 - Air-Conditioning Plants and Equipment.
Section 40-12-47 - Amusement Parks.
Section 40-12-48 - Architects.
Section 40-12-50 - Auctioneers.
Section 40-12-51 - Automobile Dealers.
Section 40-12-53 - Automobile Accessory Dealers.
Section 40-12-54 - Automobile Garages and Shops.
Section 40-12-55 - Automobile Storage Garages.
Section 40-12-56 - Automobile Storage Other Than in Garages.
Section 40-12-57 - Automobile Tire Retreading Shops.
Section 40-12-59 - Baseball Parks.
Section 40-12-60 - Battery Shops.
Section 40-12-61 - Beauty Parlors, Etc.
Section 40-12-62 - Bicycles and Motorcycles.
Section 40-12-63 - Blueprint Makers.
Section 40-12-64 - Bond Makers.
Section 40-12-66 - Bowling Alleys.
Section 40-12-67 - Brokers and Agents of Iron, Railway, etc., Supplies.
Section 40-12-68 - Brooms, Brushes, Mops, Etc.
Section 40-12-69 - Cereal Beverages, Carbonated or Other Soft Drinks - Retailers.
Section 40-12-70 - Cereal Beverages, Carbonated or Other Soft Drinks - Wholesalers.
Section 40-12-71 - Certified Public Accountants.
Section 40-12-72 - Cigars, Cigarettes, Cheroots, Etc. - Retailers.
Section 40-12-73 - Cigars, Cigarettes, Cheroots, Etc. - Wholesalers.
Section 40-12-75 - Cleaning and Pressing Establishments.
Section 40-12-76 - Coal and Coke Dealers - Maintaining Yards.
Section 40-12-77 - Coal and Coke Dealers - Not Maintaining Yards.
Section 40-12-78 - Coffins and Caskets - Manufacturers.
Section 40-12-79 - Coffins and Caskets - Dealers and Agents.
Section 40-12-80 - Collection Agencies.
Section 40-12-81 - Commission Merchants or Merchandise Brokers.
Section 40-12-82 - Concerts, Musical Entertainments, Etc.
Section 40-12-83 - Conditional Sales Contracts, Drafts, Acceptances, etc.; Dealers In.
Section 40-12-84 - Construction Companies or Contractors.
Section 40-12-85 - Cotton Buyers.
Section 40-12-86 - Cotton Compresses.
Section 40-12-87 - Cottonseed Oil Mills, Cotton Mills, Factories, Etc.
Section 40-12-88 - Cotton Warehouses.
Section 40-12-89 - Credit Agencies.
Section 40-12-90 - Creosoting, Etc.
Section 40-12-91 - Delicatessen Shops.
Section 40-12-93 - Detective Agencies.
Section 40-12-94 - Developing and Printing Films.
Section 40-12-95 - Devices for Testing Skill and Strength Used for Profit.
Section 40-12-96 - Directories.
Section 40-12-97 - Electric Refrigerators, Electric or Gas Heaters, Etc.
Section 40-12-100 - Fertilizer Factories.
Section 40-12-101 - Fire, Closing Out, etc., Sales.
Section 40-12-102 - Fireworks.
Section 40-12-103 - Flying Jennies, Merry-Go-Rounds, Etc.
Section 40-12-104 - Fortunetellers, Palmists, Clairvoyants, Etc.
Section 40-12-105 - Fruit Dealers.
Section 40-12-106 - Gasoline Stations and Pumps.
Section 40-12-108 - Golf, Miniature Golf, etc., Courses.
Section 40-12-109 - Hat-Cleaning Establishments.
Section 40-12-110 - Hide, Fur, etc., Dealers.
Section 40-12-111 - Horse Show, Rodeo, or Dog and Pony Shows.
Section 40-12-112 - Horse, Mule, etc., Dealers.
Section 40-12-113 - Ice Cream.
Section 40-12-114 - Ice Factories.
Section 40-12-115 - Innkeepers and Hotels.
Section 40-12-116 - Junk Dealers.
Section 40-12-117 - Laundered Towel, Apron, etc., Rentals; Diaper Services.
Section 40-12-118 - Laundries.
Section 40-12-119 - Legerdemain and Sleight of Hand.
Section 40-12-120 - Lightning Rods.
Section 40-12-121 - Lumber and Timber Dealers.
Section 40-12-122 - Lumberyards.
Section 40-12-123 - Machinery Repair Shops.
Section 40-12-124 - Manicurists, Hairdressers, Etc.
Section 40-12-125 - Mattresses, Cushions, Pillows, Etc.
Section 40-12-126 - Medicine, Chemistry, Bacteriology, Etc.
Section 40-12-127 - Mimeographs, Duplicating Machines, Dictaphones, Etc.
Section 40-12-128 - Mining of Iron Ore - Levy and Amount of Tax; Limitation of Actions.
Section 40-12-129 - Mining of Iron Ore - Report of Operators.
Section 40-12-130 - Mining of Iron Ore - Report of Persons Receiving Products.
Section 40-12-131 - Monuments and Tombstones.
Section 40-12-132 - Moving Picture Shows - Transient Operators.
Section 40-12-133 - Moving Picture Shows - Permanent Operators.
Section 40-12-134 - Newsstands.
Section 40-12-135 - Oculists, Optometrists and Opticians.
Section 40-12-136 - Osteopaths and Chiropractors.
Section 40-12-137 - Packinghouses, Cold Storage Plants, Etc.
Section 40-12-138 - Pawnbrokers.
Section 40-12-139 - Peddlers and Itinerant Vendors.
Section 40-12-140 - Photographers and Photograph Galleries.
Section 40-12-141 - Pianos, Organs and Other Musical Instruments.
Section 40-12-142 - Pig Iron Storage Operators.
Section 40-12-143 - Pistols, Revolvers, Bowie and Dirk Knives, etc.; Gun and Knife Shows.
Section 40-12-144 - Playing Cards.
Section 40-12-145 - Plumbers, Steam Fitters, Tin Shop Operators, Etc.
Section 40-12-146 - Pool Tables.
Section 40-12-147 - Racetracks, Athletic Fields, Etc.
Section 40-12-149 - Real Estate Brokers and Agents - Realty Situated Within State.
Section 40-12-150 - Real Estate Brokers and Agents - Realty Situated Without the State.
Section 40-12-151 - Restaurants, Cafes, Cafeterias, Etc.
Section 40-12-152 - Roadhouses, Nightclubs, Etc.
Section 40-12-153 - Sandwich Shops, Barbecue Stands, Etc.
Section 40-12-154 - Sawmills, Heading Mills or Stave Mills.
Section 40-12-155 - Scientists, Naturopaths, and Chiropodists.
Section 40-12-156 - Sewing Machines.
Section 40-12-157 - Shooting Galleries.
Section 40-12-158 - Shotguns, Rifles, Ammunition, Etc.
Section 40-12-159 - Skating Rinks.
Section 40-12-160 - Soliciting Brokers.
Section 40-12-161 - Spectacles or Eyeglasses.
Section 40-12-162 - Stock and Bond Brokers.
Section 40-12-163 - Street Fairs and Carnivals.
Section 40-12-164 - Supply Cars.
Section 40-12-165 - Syrup and Sugar Factories.
Section 40-12-166 - Theaters, Vaudeville and Variety Shows.
Section 40-12-167 - Ticket Scalpers.
Section 40-12-168 - Tourist Camps.
Section 40-12-169 - Tractors, Road Machinery and Trailers.
Section 40-12-170 - Trading Stamps.
Section 40-12-171 - Transfer of Freight.
Section 40-12-172 - Transient Dealers.
Section 40-12-173 - Transient Theatrical and Vaudeville Shows.
Section 40-12-174 - Transient Vendors and Peddlers.
Section 40-12-175 - Turpentine and Resin Stills.
Section 40-12-176 - Vending Machines.
Section 40-12-177 - Veneer Mills, Planing Mills, Box Factories, Etc.
Section 40-12-178 - Veterinary Surgery.