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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-122

Lumberyards

Official textalison.legislature.state.al.us

Each person operating a lumberyard shall pay the following license tax: In cities of 100,000 inhabitants and over, $75; in cities of less than 100,000 and not less than 35,000 inhabitants, $40; in cities of less than 35,000 and not less than 7,000 inhabitants, $25; in cities of less than 7,000 inhabitants and not less than 1,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. This section shall not apply to a regularly licensed sawmill selling lumber at retail at its plant.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §547.

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In this chapter (40 sections)
  1. 40-12-102 · Fireworks
  2. 40-12-103 · Flying Jennies, Merry-Go-Rounds, Etc
  3. 40-12-104 · Fortunetellers, Palmists, Clairvoyants, Etc
  4. 40-12-105 · Fruit Dealers
  5. 40-12-106 · Gasoline Stations and Pumps
  6. 40-12-107 · Glass
  7. 40-12-108 · Golf, Miniature Golf, Etc., Courses
  8. 40-12-109 · Hat-Cleaning Establishments
  9. 40-12-110 · Hide, Fur, Etc., Dealers
  10. 40-12-111 · Horse Show, Rodeo, or Dog and Pony Shows
  11. 40-12-112 · Horse, Mule, Etc., Dealers
  12. 40-12-113 · Ice Cream
  13. 40-12-114 · Ice Factories
  14. 40-12-115 · Innkeepers and Hotels
  15. 40-12-116 · Junk Dealers
  16. 40-12-117 · Laundered Towel, Apron, Etc., Rentals; Diaper Services
  17. 40-12-118 · Laundries
  18. 40-12-119 · Legerdemain and Sleight of Hand
  19. 40-12-120 · Lightning Rods
  20. 40-12-121 · Lumber and Timber Dealers
  21. 40-12-122 · Lumberyards
  22. 40-12-123 · Machinery Repair Shops
  23. 40-12-124 · Manicurists, Hairdressers, Etc
  24. 40-12-125 · Mattresses, Cushions, Pillows, Etc
  25. 40-12-126 · Medicine, Chemistry, Bacteriology, Etc
  26. 40-12-127 · Mimeographs, Duplicating Machines, Dictaphones, Etc
  27. 40-12-128 · Mining of Iron Ore - Levy and Amount of Tax; Limitation of…
  28. 40-12-129 · Mining of Iron Ore - Report of Operators
  29. 40-12-130 · Mining of Iron Ore - Report of Persons Receiving Products
  30. 40-12-131 · Monuments and Tombstones
  31. 40-12-132 · Moving Picture Shows - Transient Operators
  32. 40-12-133 · Moving Picture Shows - Permanent Operators
  33. 40-12-134 · Newsstands
  34. 40-12-135 · Oculists, Optometrists and Opticians
  35. 40-12-136 · Osteopaths and Chiropractors
  36. 40-12-137 · Packinghouses, Cold Storage Plants, Etc
  37. 40-12-138 · Pawnbrokers
  38. 40-12-139 · Peddlers and Itinerant Vendors
  39. 40-12-140 · Photographers and Photograph Galleries
  40. 40-12-141 · Pianos, Organs and Other Musical Instruments
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