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2013 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 12 - LICENSES.
Article 1 General Provisions.- Section 40-12-1 - Change of place of business.
- Section 40-12-2 - Issuance; form of license; levy of county tax; actions for recovery of tax.
- Section 40-12-3 - Collection and distribution where both state and county license tax levied.
- Section 40-12-4 - County license tax for school purposes - Authority to levy.
- Section 40-12-4.1 - County license tax for school purposes - Use of proceeds from taxes levied under Section 40-12-4.
- Section 40-12-5 - County license tax for school purposes - Collection and enforcement.
- Section 40-12-6 - County license tax for school purposes - Administration and collection in accordance with Sections 11-51-180 through 11-51-185.
- Section 40-12-7 - County license tax for school purposes - Disposition of funds collected; charge for collecting.
- Section 40-12-8 - False affidavits or certificates.
- Section 40-12-9 - Penalty for failure to take out license; selling throughout state under one license.
- Section 40-12-10 - License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses.
- Section 40-12-11 - Bonds of license inspectors.
- Section 40-12-12 - License to designate place of business.
- Section 40-12-13 - Engaging in several businesses.
- Section 40-12-14 - Two or more licenses on same business.
- Section 40-12-15 - License deemed a personal privilege; transferability.
- Section 40-12-16 - Sworn statements of amount of capital, value of goods, stock, etc.
- Section 40-12-17 - Population of municipality as determining tax.
- Section 40-12-18 - Penalty on agents of persons, firms, etc., who have not paid tax.
- Section 40-12-19 - Duty of Department of Finance to prepare forms of licenses.
- Section 40-12-20 - License and stub must correspond.
- Section 40-12-21 - Records to be kept by probate judge.
- Section 40-12-22 - Disposition of moneys by probate judge.
- Section 40-12-23 - Applications for refunds; additional license.
- Section 40-12-24 - Department of Revenue to certify refund; state Comptroller and county commission to draw warrants payable to applicant.
- Section 40-12-25 - License for part of year.
- Section 40-12-26 - Due and delinquent date; term of license.
- Section 40-12-27 - Each day's violation a separate offense.
- Section 40-12-28 - Disposition of proceeds of funds from licenses pertaining to timber or timber products.
- Section 40-12-29 - Additional penalty for failure to comply with Articles 8 and 9 of this chapter.
- Section 40-12-30 - Department of Revenue authorized to promulgate rules and regulations.
- Section 40-12-31 - Occupational taxes authorized.
- 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 40-12-49 - Attorneys.
- 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 40-12-58 - Barbers.
- 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 40-12-65 - Bottlers.
- 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 40-12-74 - Circuses.
- 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 40-12-92 - Dentists.
- 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 40-12-98 - Embalmers.
- Section 40-12-99 - Engineers.
- 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 40-12-107 - Glass.
- 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 40-12-148 - Radios.
- 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.
- Section 40-12-179 - Warehouses and yards.
- Section 40-12-180 - Waste grease and animal by-products.
- Section 40-12-190 - Definitions.
- Section 40-12-191 - Required; application.
- Section 40-12-192 - When department may refuse to issue license; appeal.
- Section 40-12-193 - Filing fee.
- Section 40-12-194 - Bond required.
- Section 40-12-195 - Issuance of license; revocation; nontransferability.
- Section 40-12-196 - Engaging in business without license.
- Section 40-12-197 - Reports and payments upon discontinuance or transfer of business.
- Section 40-12-198 - Transportation of gasoline; inspections.
- Section 40-12-199 - Transportation of gasoline by boats over navigable waters of state.
- Section 40-12-200 - Delivery of gasoline from tank truck to motor vehicle tank prohibited; exception.
- Section 40-12-201 - Forfeiture of vehicles and boats illegally transporting or delivering gasoline.
- Section 40-12-202 - Rewards; disposition of proceeds of fines.
- Section 40-12-204 - Restraining and enjoining violations.
- Section 40-12-205 - Applicability of article to interstate and foreign commerce.
- Section 40-12-206 - Exchange of information with other states.
- Section 40-12-220 - Definitions.
- Section 40-12-220.1 - Legislative intent.
- Section 40-12-221 - License required.
- Section 40-12-222 - Levy and amount of tax.
- Section 40-12-223 - Exemptions.
- Section 40-12-224 - Collection of tax.
- Section 40-12-226 - Deposit in State Treasury.
- Section 40-12-227 - Disposition of funds.
Division 1 General Provisions.
- Section 40-12-240 - Definitions.
- Section 40-12-241 - Station wagons, jeeps, etc., classified as passenger automobiles.
- Section 40-12-242 - License taxes and registration fees - Private passenger automobiles and motorcycles.
- Section 40-12-243 - License taxes and registration fees - Exemption of private passenger vehicles of foreign consuls; special plates for such vehicles.
- Section 40-12-244 - License tags and registration fees - Exemption for members of armed forces, etc.
- Section 40-12-245.1 - License taxes and registration fees - Vehicles designed and constructed for transport of raw cotton from harvest to cotton gin.
- Section 40-12-246 - License taxes and registration fees - Motor buses or motor vehicles transporting passengers for hire.
- Section 40-12-246.1 - License tax and registration fees - Exemption for motor bus passenger carrier vehicles; special license.
- Section 40-12-247 - License taxes and registration fees - Hearses and ambulances.
- Section 40-12-248 - License taxes and registration fees - Trucks or truck tractors - Generally.
- Section 40-12-249 - License taxes and registration fees - Trucks or truck tractors - Change in gross vehicle weight allowance or in use of vehicle.
- Section 40-12-250 - Tags for motor vehicles used by state, etc.
- Section 40-12-251 - Motor tractors.
- Section 40-12-252 - Basis of tax for trailers; permanent license plate.
- Section 40-12-253 - Ad valorem taxation of motor vehicles.
- Section 40-12-254 - Motor vehicles issued to disabled veterans.
- Section 40-12-255 - Manufactured homes.
- Section 40-12-256 - Travel trailers - Ad valorem taxation - Generally.
- Section 40-12-257 - Citations for noncompliance with Sections 40-12-255 and 40-12-256.
- Section 40-12-258 - Reregistration of certain stored motor vehicles; placement of license tags.
- Section 40-12-259 - Computation and payment of license tax and registration fee.
- Section 40-12-260 - Transfer of license plates; registration procedures; receipts; penalty.
- Section 40-12-262 - Effect of provisions relative to registration and display of tags on nonresidents; international registration plan; temporary trip permit; penalties.
- Section 40-12-263 - Registration of certain commercial vehicles owned by nonresidents prohibited.
- Section 40-12-264 - Time limit for purchase of tags or plates; dealer plates; manufacturer plates.
- Section 40-12-265 - Mutilation or alteration of tags; replacement tags; use of improper tags.
- Section 40-12-267 - Date licenses become due and delinquent.
- Section 40-12-268 - Other taxes precluded.
- Section 40-12-269 - Remittance of moneys and certification of lists of motor vehicles by probate judge.
- Section 40-12-270 - Disbursement of net proceeds from license taxes and registration fees; Secondary Road Committee created.
- Section 40-12-271 - Fee of probate judge or county license commissioner for issuing license.
- Section 40-12-272 - Rules and regulations for enforcement of Sections 40-12-260, 40-12-261, and 40-12-266.
- Section 40-12-273 - Increase in license tax and registration fee authorized.
- Section 40-12-274 - Disposition of additional fees collected pursuant to Section 40-12-274.
- Section 40-12-290 - Registration of vintage vehicle.
- Section 40-12-291 - Design and renewal of license plates or tags.
- Section 40-12-292 - Replacement of defaced, lost or destroyed plates or tags.
- Section 40-12-293 - Exemption from certain other licensing requirements, license or privilege taxes and ad valorem taxation; exceptions.
- Section 40-12-294 - Rules and regulations.
- Section 40-12-296 - Disposition of funds.
- Section 40-12-297 - Registration of original license plate issued in model year of vehicle.
- Section 40-12-300 - Preparation, issuance, and use of distinctive license plates.
- Section 40-12-301 - Transfer of distinctive license plates between motor vehicle owners and between motor vehicles; issuance of standard license plates to motor vehicle previously issued distinctive license plates; construction of section.
- Section 40-12-302 - Design.
- 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.
- Section 40-12-319 - Penalty for violation of article.
Division 1 General Provisions.Division 2 Disabled Veterans.
- Section 40-12-340 - Eligibility; scope.
- Section 40-12-341 - State license.
- Section 40-12-342 - County license.
- Section 40-12-343 - Municipal license.
- Section 40-12-344 - Employees, apprentices and helpers.
- Section 40-12-345 - Form of license issued.
- Section 40-12-346 - Expiration of license.
- Section 40-12-347 - Proof of disability.
- Section 40-12-348 - Corporations, associations and partnerships.
- Section 40-12-349 - Fraudulently obtaining license.
- Section 40-12-350 - County in which issued.
- Section 40-12-351 - Penalty for violation by officials.
- Section 40-12-352 - Certain veterans not included in law.
- Section 40-12-370 - Eligibility; scope.
- Section 40-12-371 - State license.
- Section 40-12-372 - County license.
- Section 40-12-373 - Municipal license.
- Section 40-12-374 - Duty of officials; form of license; penalty for transfer.
- Section 40-12-375 - Corporations, associations and partnerships; certain veterans not exempt.
- Section 40-12-376 - Fraudulently obtaining license.
- Section 40-12-377 - Penalty for violation by officials.
- Section 40-12-390 - Definitions.
- Section 40-12-391 - License - Generally.
- Section 40-12-392 - License - Applications; inspection of records; restrictions on sales; liability insurance.
- Section 40-12-393 - License - Disposition of fees collected.
- Section 40-12-395 - License - Supplemental licenses; off-site sales.
- Section 40-12-396 - License - Suspension or revocation; reasons for revocation or denial of license.
- Section 40-12-398 - Bond prerequisite to issuance of license.
- Section 40-12-399 - Records to be kept by licensees.
- Section 40-12-400 - Penalty for violations of article.
- Section 40-12-410 - Definitions.
- Section 40-12-411 - License - Required.
- Section 40-12-412 - License - Application.
- Section 40-12-413 - License - Fee.
- Section 40-12-414 - License - Proof of financial responsibility.
- Section 40-12-415 - License - Term; renewal.
- Section 40-12-416 - License - Refusal, cancellation, or revocation - Authority of Commissioner of Revenue.
- Section 40-12-418 - Other licenses not required.
- Section 40-12-419 - Records to be kept; inspection of records.
- Section 40-12-420 - Transfer of motor vehicle certificate of title to or from automotive dismantler and parts recycler.
- Section 40-12-421 - Restrictions on sales at salvage pools or salvage disposal sales; buyer's identification cards.
- Section 40-12-422 - Salvage dealers licensed in other states.
- Section 40-12-423 - License plates from dismantled vehicles to be forwarded to Department of Revenue.
- Section 40-12-424 - Penalty.
- Section 40-12-425 - Injunctive relief.
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