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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-117

Laundered Towel, Apron, Etc., Rentals; Diaper Services

Official textalison.legislature.state.al.us

# (a)

Each person renting or supplying laundered towels, aprons, coats, linens or supplying other similar service, except those persons engaged in the business of renting diapers who do not rent or supply laundered towels, aprons, coats or linens shall pay the following license tax: In cities of 100,000 inhabitants or over, $50; in cites or towns of 60,000 and less than 100,000 inhabitants, $35; in cities or towns of 25,000 and less than 60,000 inhabitants, $25; in cities and towns of 10,000 and less than 25,000 inhabitants, $15; and all other places, whether incorporated or not, $10. This section shall not apply to regular laundries which have paid the license taxes on laundries levied by this title.

# (b)

Each person furnishing diaper service or laundered diapers shall pay a license tax of $50 in the county in which he maintains his principal place of business and shall pay a license tax of $7 in each county wherein he engages in the business of furnishing diaper service or laundered diapers other than the county of his principal place of business.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §542; Acts 1953, No. 760, p. 1022.

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In this chapter (40 sections)
  1. 40-12-97 · Electric Refrigerators, Electric or Gas Heaters, Etc
  2. 40-12-98 · Embalmers
  3. 40-12-99 · Engineers
  4. 40-12-100 · Fertilizer Factories
  5. 40-12-101 · Fire, Closing Out, Etc., Sales
  6. 40-12-102 · Fireworks
  7. 40-12-103 · Flying Jennies, Merry-Go-Rounds, Etc
  8. 40-12-104 · Fortunetellers, Palmists, Clairvoyants, Etc
  9. 40-12-105 · Fruit Dealers
  10. 40-12-106 · Gasoline Stations and Pumps
  11. 40-12-107 · Glass
  12. 40-12-108 · Golf, Miniature Golf, Etc., Courses
  13. 40-12-109 · Hat-Cleaning Establishments
  14. 40-12-110 · Hide, Fur, Etc., Dealers
  15. 40-12-111 · Horse Show, Rodeo, or Dog and Pony Shows
  16. 40-12-112 · Horse, Mule, Etc., Dealers
  17. 40-12-113 · Ice Cream
  18. 40-12-114 · Ice Factories
  19. 40-12-115 · Innkeepers and Hotels
  20. 40-12-116 · Junk Dealers
  21. 40-12-117 · Laundered Towel, Apron, Etc., Rentals; Diaper Services
  22. 40-12-118 · Laundries
  23. 40-12-119 · Legerdemain and Sleight of Hand
  24. 40-12-120 · Lightning Rods
  25. 40-12-121 · Lumber and Timber Dealers
  26. 40-12-122 · Lumberyards
  27. 40-12-123 · Machinery Repair Shops
  28. 40-12-124 · Manicurists, Hairdressers, Etc
  29. 40-12-125 · Mattresses, Cushions, Pillows, Etc
  30. 40-12-126 · Medicine, Chemistry, Bacteriology, Etc
  31. 40-12-127 · Mimeographs, Duplicating Machines, Dictaphones, Etc
  32. 40-12-128 · Mining of Iron Ore - Levy and Amount of Tax; Limitation of…
  33. 40-12-129 · Mining of Iron Ore - Report of Operators
  34. 40-12-130 · Mining of Iron Ore - Report of Persons Receiving Products
  35. 40-12-131 · Monuments and Tombstones
  36. 40-12-132 · Moving Picture Shows - Transient Operators
  37. 40-12-133 · Moving Picture Shows - Permanent Operators
  38. 40-12-134 · Newsstands
  39. 40-12-135 · Oculists, Optometrists and Opticians
  40. 40-12-136 · Osteopaths and Chiropractors
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