Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-12-135
Oculists, Optometrists and Opticians
Each oculist, optometrist, or optician practicing his profession shall pay the following license tax: In cities or towns of over 5,000 inhabitants, $25; in cities and towns of 1,000 to 5,000 inhabitants, $10; and all other places, whether incorporated or not, $5, but no license shall be paid to the county. If such business is conducted as a firm or as a corporation in which more than one person is engaged, each oculist, optometrist, or optician so engaged shall pay the license as above stated; provided, that the license imposed by this section shall not apply until such oculist, optometrist, or optician shall have practiced his profession as long as two years. A licensee having procured a license in the city or town where he has his principal office may practice his profession in any other place without the payment of an additional license.
Source: view the official text
In this chapter (40 sections)
- 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
- 40-12-126 · Medicine, Chemistry, Bacteriology, Etc
- 40-12-127 · Mimeographs, Duplicating Machines, Dictaphones, Etc
- 40-12-128 · Mining of Iron Ore - Levy and Amount of Tax; Limitation of…
- 40-12-129 · Mining of Iron Ore - Report of Operators
- 40-12-130 · Mining of Iron Ore - Report of Persons Receiving Products
- 40-12-131 · Monuments and Tombstones
- 40-12-132 · Moving Picture Shows - Transient Operators
- 40-12-133 · Moving Picture Shows - Permanent Operators
- 40-12-134 · Newsstands
- 40-12-135 · Oculists, Optometrists and Opticians
- 40-12-136 · Osteopaths and Chiropractors
- 40-12-137 · Packinghouses, Cold Storage Plants, Etc
- 40-12-138 · Pawnbrokers
- 40-12-139 · Peddlers and Itinerant Vendors
- 40-12-140 · Photographers and Photograph Galleries
- 40-12-141 · Pianos, Organs and Other Musical Instruments
- 40-12-142 · Pig Iron Storage Operators
- 40-12-143 · Pistols, Revolvers, Bowie and Dirk Knives, Etc.; Gun and…
- 40-12-144 · Playing Cards
- 40-12-145 · Plumbers, Steam Fitters, Tin Shop Operators, Etc
- 40-12-146 · Pool Tables
- 40-12-147 · Racetracks, Athletic Fields, Etc
- 40-12-148 · Radios
- 40-12-149 · Real Estate Brokers and Agents - Realty Situated Within…
- 40-12-150 · Real Estate Brokers and Agents - Realty Situated Without…
- 40-12-151 · Restaurants, Cafes, Cafeterias, Etc
- 40-12-152 · Roadhouses, Nightclubs, Etc
- 40-12-153 · Sandwich Shops, Barbecue Stands, Etc
- 40-12-154 · Sawmills, Heading Mills or Stave Mills