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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-105

Fruit Dealers

Official textalison.legislature.state.al.us

Each person selling fruit from a fruit stand, store, or other established place of business shall pay a license tax as follows: In cities or towns of over 10,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. This section shall not apply to regular merchants carrying fruit as a part of their stock of merchandise who do not display same in front of their place of business and whose ad valorem assessment on the stock of merchandise at the place where such fruit is sold is in excess of $100.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §529.

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In this chapter (40 sections)
  1. 40-12-85 · Cotton Buyers
  2. 40-12-86 · Cotton Compresses
  3. 40-12-87 · Cottonseed Oil Mills, Cotton Mills, Factories, Etc
  4. 40-12-88 · Cotton Warehouses
  5. 40-12-89 · Credit Agencies
  6. 40-12-90 · Creosoting, Etc
  7. 40-12-91 · Delicatessen Shops
  8. 40-12-92 · Dentists
  9. 40-12-93 · Detective Agencies
  10. 40-12-94 · Developing and Printing Films
  11. 40-12-95 · Devices for Testing Skill and Strength Used for Profit
  12. 40-12-96 · Directories
  13. 40-12-97 · Electric Refrigerators, Electric or Gas Heaters, Etc
  14. 40-12-98 · Embalmers
  15. 40-12-99 · Engineers
  16. 40-12-100 · Fertilizer Factories
  17. 40-12-101 · Fire, Closing Out, Etc., Sales
  18. 40-12-102 · Fireworks
  19. 40-12-103 · Flying Jennies, Merry-Go-Rounds, Etc
  20. 40-12-104 · Fortunetellers, Palmists, Clairvoyants, Etc
  21. 40-12-105 · Fruit Dealers
  22. 40-12-106 · Gasoline Stations and Pumps
  23. 40-12-107 · Glass
  24. 40-12-108 · Golf, Miniature Golf, Etc., Courses
  25. 40-12-109 · Hat-Cleaning Establishments
  26. 40-12-110 · Hide, Fur, Etc., Dealers
  27. 40-12-111 · Horse Show, Rodeo, or Dog and Pony Shows
  28. 40-12-112 · Horse, Mule, Etc., Dealers
  29. 40-12-113 · Ice Cream
  30. 40-12-114 · Ice Factories
  31. 40-12-115 · Innkeepers and Hotels
  32. 40-12-116 · Junk Dealers
  33. 40-12-117 · Laundered Towel, Apron, Etc., Rentals; Diaper Services
  34. 40-12-118 · Laundries
  35. 40-12-119 · Legerdemain and Sleight of Hand
  36. 40-12-120 · Lightning Rods
  37. 40-12-121 · Lumber and Timber Dealers
  38. 40-12-122 · Lumberyards
  39. 40-12-123 · Machinery Repair Shops
  40. 40-12-124 · Manicurists, Hairdressers, Etc
Full table of contents →