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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-139

Peddlers and Itinerant Vendors

Official textalison.legislature.state.al.us

# (a)

Every itinerant vendor or peddler who shall sell or offer for sale any drugs, ointments or medical preparations intended for treatment of any disease or injury, who shall by speech, writing or printing or any other method profess to treat or cure diseases, injury or deformity by any drug, nostrum or medical preparation shall pay an annual license tax of $250 to the state and $125 in each county where he does business, but the license taken out under this section will not be so construed as to authorize the licensee to practice medicine or treat persons for diseases; provided, that the foregoing shall not be construed to apply to the sale of patent or proprietary medicines or household remedies in original or unbroken packages upon which are written or printed directions for use.

# (b)

Each itinerant vendor or peddler of spices, flavoring, extracts, toilet articles, soaps, insecticides, stock and poultry supplies, proprietary medicines and household remedies in original packages and other packaged articles of like kind commonly used on the farm and in the home, who uses a motor vehicle solely for the purpose of transporting merchandise from house to house or place to place, who does not use such vehicle for the display of merchandise or as a rolling store and who does not permit purchasers or prospective purchasers to enter said vehicle for the purpose of inspecting or purchasing merchandise shall pay an annual license tax of $7.50 to the state and $7.50 to each county in which he does business; provided, that those who use a vehicle as herein provided, other than a motor vehicle, shall pay an annual license tax of $20 to the state and $10 to each county in which they do business, and those who operate without a vehicle of any kind shall pay an annual license tax of $10 to the state and $10 to each county in which they do business.

# (c)

Upon the payment of the license fees provided in subsection (b) of this section, the licensee shall be required to pay no other state or county license tax for the privilege of carrying on the business described in said subsection.

Last amended: Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 43, p. 26; Code 1940, T. 51, §568; Acts 1961, No. 721, p. 1030.

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In this chapter (40 sections)
  1. 40-12-119 · Legerdemain and Sleight of Hand
  2. 40-12-120 · Lightning Rods
  3. 40-12-121 · Lumber and Timber Dealers
  4. 40-12-122 · Lumberyards
  5. 40-12-123 · Machinery Repair Shops
  6. 40-12-124 · Manicurists, Hairdressers, Etc
  7. 40-12-125 · Mattresses, Cushions, Pillows, Etc
  8. 40-12-126 · Medicine, Chemistry, Bacteriology, Etc
  9. 40-12-127 · Mimeographs, Duplicating Machines, Dictaphones, Etc
  10. 40-12-128 · Mining of Iron Ore - Levy and Amount of Tax; Limitation of…
  11. 40-12-129 · Mining of Iron Ore - Report of Operators
  12. 40-12-130 · Mining of Iron Ore - Report of Persons Receiving Products
  13. 40-12-131 · Monuments and Tombstones
  14. 40-12-132 · Moving Picture Shows - Transient Operators
  15. 40-12-133 · Moving Picture Shows - Permanent Operators
  16. 40-12-134 · Newsstands
  17. 40-12-135 · Oculists, Optometrists and Opticians
  18. 40-12-136 · Osteopaths and Chiropractors
  19. 40-12-137 · Packinghouses, Cold Storage Plants, Etc
  20. 40-12-138 · Pawnbrokers
  21. 40-12-139 · Peddlers and Itinerant Vendors
  22. 40-12-140 · Photographers and Photograph Galleries
  23. 40-12-141 · Pianos, Organs and Other Musical Instruments
  24. 40-12-142 · Pig Iron Storage Operators
  25. 40-12-143 · Pistols, Revolvers, Bowie and Dirk Knives, Etc.; Gun and…
  26. 40-12-144 · Playing Cards
  27. 40-12-145 · Plumbers, Steam Fitters, Tin Shop Operators, Etc
  28. 40-12-146 · Pool Tables
  29. 40-12-147 · Racetracks, Athletic Fields, Etc
  30. 40-12-148 · Radios
  31. 40-12-149 · Real Estate Brokers and Agents - Realty Situated Within…
  32. 40-12-150 · Real Estate Brokers and Agents - Realty Situated Without…
  33. 40-12-151 · Restaurants, Cafes, Cafeterias, Etc
  34. 40-12-152 · Roadhouses, Nightclubs, Etc
  35. 40-12-153 · Sandwich Shops, Barbecue Stands, Etc
  36. 40-12-154 · Sawmills, Heading Mills or Stave Mills
  37. 40-12-155 · Scientists, Naturopaths, and Chiropodists
  38. 40-12-156 · Sewing Machines
  39. 40-12-157 · Shooting Galleries
  40. 40-12-158 · Shotguns, Rifles, Ammunition, Etc
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