There shall be levied and collected from every person doing an express business between points wholly within this state and without reference to its interstate business, whether incorporated under the laws of this state or any other state or whether incorporated at all, a license or privilege tax of $4,000, which shall be paid to the Department of Revenue by check made payable to the Treasury by said company on or before the expiration of the fifteenth day of each fiscal year; provided, that any express company which operates on less than 50 miles of railroad, street railway, motor line, or boat line shall pay an annual tax of $250; and provided, that any express company which operated on 50 miles of railroad, street railway, motor line, or boat line, and less than 200 miles of railroad, street railway, motor line or boat line, shall pay an annual license of $500; and provided further, that all express companies that operate on 200 and not over 500 miles shall pay an annual tax of $2,500. It is not intended that the taxpayer under this section and Section 40-21-60 shall pay both the taxes therein mentioned, but that the taxpayer shall pay the larger of the two. The tax levied by this section and Section 40-21-60 shall not apply to bus lines which pay a license and mileage tax under Chapter 19 of this title and which carry express as a regular part of their business of hauling passengers.
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.