Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-12-106
Gasoline Stations and Pumps
Each person operating for profit a gasoline filling station or pump in cities or towns, or within three miles thereof, shall, on October 1, of each year, pay the following annual privilege tax: In cities of 100,000 inhabitants and over, where only one pump or filler is used, $28 and, for each additional pump, $21; in cities or towns of 40,000 inhabitants and less than 100,000 inhabitants, where only one pump or filler is used, $21 and, for each additional pump, $14; in cities or towns of 12,000 inhabitants and less than 40,000, where only one pump or filler is used, $18 and, for each additional pump, $10; in cities or towns of 5,000 inhabitants and less than 12,000, where only one pump or filler is used, $14 and, for each additional pump, $7; in incorporated towns of 1,000 inhabitants and less than 5,000, where only one pump or filler is used, $7 and, for each additional pump, $5; in incorporated towns of less than 1,000 inhabitants, $3.50 and, for each additional pump, $2.50; and in all other places, whether incorporated or not, $2.50 and, for each additional pump, $2.50.
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In this chapter (40 sections)
- 40-12-86 · Cotton Compresses
- 40-12-87 · Cottonseed Oil Mills, Cotton Mills, Factories, Etc
- 40-12-88 · Cotton Warehouses
- 40-12-89 · Credit Agencies
- 40-12-90 · Creosoting, Etc
- 40-12-91 · Delicatessen Shops
- 40-12-92 · Dentists
- 40-12-93 · Detective Agencies
- 40-12-94 · Developing and Printing Films
- 40-12-95 · Devices for Testing Skill and Strength Used for Profit
- 40-12-96 · Directories
- 40-12-97 · Electric Refrigerators, Electric or Gas Heaters, Etc
- 40-12-98 · Embalmers
- 40-12-99 · Engineers
- 40-12-100 · Fertilizer Factories
- 40-12-101 · Fire, Closing Out, Etc., Sales
- 40-12-102 · Fireworks
- 40-12-103 · Flying Jennies, Merry-Go-Rounds, Etc
- 40-12-104 · Fortunetellers, Palmists, Clairvoyants, Etc
- 40-12-105 · Fruit Dealers
- 40-12-106 · Gasoline Stations and Pumps
- 40-12-107 · Glass
- 40-12-108 · Golf, Miniature Golf, Etc., Courses
- 40-12-109 · Hat-Cleaning Establishments
- 40-12-110 · Hide, Fur, Etc., Dealers
- 40-12-111 · Horse Show, Rodeo, or Dog and Pony Shows
- 40-12-112 · Horse, Mule, Etc., Dealers
- 40-12-113 · Ice Cream
- 40-12-114 · Ice Factories
- 40-12-115 · Innkeepers and Hotels
- 40-12-116 · Junk Dealers
- 40-12-117 · Laundered Towel, Apron, Etc., Rentals; Diaper Services
- 40-12-118 · Laundries
- 40-12-119 · Legerdemain and Sleight of Hand
- 40-12-120 · Lightning Rods
- 40-12-121 · Lumber and Timber Dealers
- 40-12-122 · Lumberyards
- 40-12-123 · Machinery Repair Shops
- 40-12-124 · Manicurists, Hairdressers, Etc
- 40-12-125 · Mattresses, Cushions, Pillows, Etc