Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-12-136
Osteopaths and Chiropractors
Each osteopath or chiropractor practicing his profession shall pay an annual license tax of $20 to the state, but no license shall be paid to the county. If such business is conducted as a firm or corporation in which more than one person is engaged, each osteopath or chiropractor so engaged shall pay a license tax of $20. No osteopath or chiropractor shall be required to pay a license until after he has practiced his profession for two years.
Of the license fee prescribed herein for chiropractors, but not for osteopaths, one fourth of the amount collected shall be paid into the State General Fund and three fourths of the amount collected shall be paid into the State Treasury to the credit of the State Board of Chiropractic Examiners. That portion paid into the credit of the State Board of Chiropractic Examiners shall be used by the board for the purposes stipulated in Section 34-24-143.
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In this chapter (40 sections)
- 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
- 40-12-155 · Scientists, Naturopaths, and Chiropodists