2006 Alabama Code - Section 11-42-83 — Assessment and collection of privilege or license tax from persons, firms, etc., carrying on business, etc., in territory exempt from taxation.

(a) The council or governing body of the city may annually assess and collect a privilege or license tax from each and every person, firm, company or corporation engaged in or carrying on any business, vocation, occupation or profession in the territory exempt from city taxation under the provisions of this article so long as the same is exempt from city taxation under the provisions of this article, on the following basis: Such license tax assessed and collected from each person, firm, company or corporation shall be in proportion to the capital employed within the territory exempt from city taxation in such trade, business, vocation, occupation or profession, including the value of the land with improvements thereon, used in such trade, business, vocation or occupation and shall not exceed $2.00 per $1,000.00 where the capital employed does not exceed $100,000.00, and shall not exceed $1.00 per $1,000.00 on the excess of capital employed over $100,000.00 up to $200,000.00, and shall not exceed $.50 per $1,000.00 on the excess of the capital employed over $200,000.00 up to $300,000.00, and shall not exceed $.25 per $1,000.00 on the excess of capital employed over $300,000.00; provided, however, that if no capital is employed or where the capital employed is less than $1,000.00, there shall be no privilege or license tax assessed and collected.

(b) The material or supplies to be manufactured by any such person, firm, company or corporation and the manufactured product manufactured by any such person, firm, company or corporation is not to be considered or counted in arriving at the capital employed in such trade, business, vocation, occupation or profession.

(c) No person who is a day laborer or working on a salary or engaged in dairying, horticulture, poultry farming or any other agricultural pursuit shall pay a license or privilege tax for carrying on such business, vocation or occupation in the territory exempt from taxation under the provisions of this article.

(d) The council or governing body of the city may assess and collect for the city a license tax from each and every transient person, firm, company or corporation which temporarily engages in any business, vocation, occupation or profession in the territory exempt from taxation under the provisions of this article and may assess and collect a license tax from each show, circus or other like entertainment exhibiting in the territory exempt from taxation under the provisions of this article, the amount of such tax to be fixed by the council or governing body of the city.

(Code 1907, §1116; Code 1923, §1810; Code 1940, T. 37, §178.)