In addition to all other taxes of every kind imposed by this title, there is hereby levied a license or privilege tax upon each person engaged in the business of operating an express company in the State of Alabama for the privilege of engaging in such business; said license or privilege tax shall be due and payable to the Department of Revenue by check made payable to the Treasurer annually in advance, on or before October 1 of each year, and shall be in a sum equal to two and one-half percent of the gross receipts of such express company from all the intrastate business within the State of Alabama during the preceding calendar year.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 21 - Public Utilities.
Section 40-21-50 - Levied Generally.
Section 40-21-51 - Distribution of Revenues Generally.
Section 40-21-52 - Freight Lines and Equipment Companies.
Section 40-21-56 - Manufacturers and Sellers of Hydroelectric Power.
Section 40-21-60 - Express Companies - Generally.
Section 40-21-61 - Express Companies - Alternative Tax.
Section 40-21-62 - Report of Gross Receipts by Utility.
Section 40-21-63 - Receipts From Department.
Section 40-21-64 - Counties Not to Levy Privilege or License Taxes.