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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-113

Ice Cream

Official textalison.legislature.state.al.us

Each manufacturer of ice cream who sells any part of his output at wholesale shall pay the following license tax: In cities of 35,000 inhabitants and more, $50; in cities of less than 35,000 and not less than 7,000 inhabitants, $10; and in all other places $5. Nothing in this section shall apply to soda fountains and places of like character where the owner or proprietor manufactures ice cream exclusively for service at his established place of business.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §538.

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In this chapter (40 sections)
  1. 40-12-93 · Detective Agencies
  2. 40-12-94 · Developing and Printing Films
  3. 40-12-95 · Devices for Testing Skill and Strength Used for Profit
  4. 40-12-96 · Directories
  5. 40-12-97 · Electric Refrigerators, Electric or Gas Heaters, Etc
  6. 40-12-98 · Embalmers
  7. 40-12-99 · Engineers
  8. 40-12-100 · Fertilizer Factories
  9. 40-12-101 · Fire, Closing Out, Etc., Sales
  10. 40-12-102 · Fireworks
  11. 40-12-103 · Flying Jennies, Merry-Go-Rounds, Etc
  12. 40-12-104 · Fortunetellers, Palmists, Clairvoyants, Etc
  13. 40-12-105 · Fruit Dealers
  14. 40-12-106 · Gasoline Stations and Pumps
  15. 40-12-107 · Glass
  16. 40-12-108 · Golf, Miniature Golf, Etc., Courses
  17. 40-12-109 · Hat-Cleaning Establishments
  18. 40-12-110 · Hide, Fur, Etc., Dealers
  19. 40-12-111 · Horse Show, Rodeo, or Dog and Pony Shows
  20. 40-12-112 · Horse, Mule, Etc., Dealers
  21. 40-12-113 · Ice Cream
  22. 40-12-114 · Ice Factories
  23. 40-12-115 · Innkeepers and Hotels
  24. 40-12-116 · Junk Dealers
  25. 40-12-117 · Laundered Towel, Apron, Etc., Rentals; Diaper Services
  26. 40-12-118 · Laundries
  27. 40-12-119 · Legerdemain and Sleight of Hand
  28. 40-12-120 · Lightning Rods
  29. 40-12-121 · Lumber and Timber Dealers
  30. 40-12-122 · Lumberyards
  31. 40-12-123 · Machinery Repair Shops
  32. 40-12-124 · Manicurists, Hairdressers, Etc
  33. 40-12-125 · Mattresses, Cushions, Pillows, Etc
  34. 40-12-126 · Medicine, Chemistry, Bacteriology, Etc
  35. 40-12-127 · Mimeographs, Duplicating Machines, Dictaphones, Etc
  36. 40-12-128 · Mining of Iron Ore - Levy and Amount of Tax; Limitation of…
  37. 40-12-129 · Mining of Iron Ore - Report of Operators
  38. 40-12-130 · Mining of Iron Ore - Report of Persons Receiving Products
  39. 40-12-131 · Monuments and Tombstones
  40. 40-12-132 · Moving Picture Shows - Transient Operators
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