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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-158

Shotguns, Rifles, Ammunition, Etc

Official textalison.legislature.state.al.us

# (a)

Each person dealing in shotguns, rifles of .22 caliber or over, metallic ammunition or shotgun shells shall pay a license tax of $25 in cities of 100,000 inhabitants or over; $10 in cities or towns of 7,000 and less than 100,000 inhabitants; and $3 in all other places, whether incorporated or not.

# (b)

Regularly licensed rolling stores selling any or all of the articles enumerated in this section shall, in addition to the license provided in Section 40-12-174, pay a license tax of $5 to the state and $5 to the county in each county in which they sell or offer such articles for sale.

Last amended: Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 214, p. 248; Code 1940, T. 51, §589; Acts 1943, No. 474, p. 438.

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In this chapter (40 sections)
  1. 40-12-138 · Pawnbrokers
  2. 40-12-139 · Peddlers and Itinerant Vendors
  3. 40-12-140 · Photographers and Photograph Galleries
  4. 40-12-141 · Pianos, Organs and Other Musical Instruments
  5. 40-12-142 · Pig Iron Storage Operators
  6. 40-12-143 · Pistols, Revolvers, Bowie and Dirk Knives, Etc.; Gun and…
  7. 40-12-144 · Playing Cards
  8. 40-12-145 · Plumbers, Steam Fitters, Tin Shop Operators, Etc
  9. 40-12-146 · Pool Tables
  10. 40-12-147 · Racetracks, Athletic Fields, Etc
  11. 40-12-148 · Radios
  12. 40-12-149 · Real Estate Brokers and Agents - Realty Situated Within…
  13. 40-12-150 · Real Estate Brokers and Agents - Realty Situated Without…
  14. 40-12-151 · Restaurants, Cafes, Cafeterias, Etc
  15. 40-12-152 · Roadhouses, Nightclubs, Etc
  16. 40-12-153 · Sandwich Shops, Barbecue Stands, Etc
  17. 40-12-154 · Sawmills, Heading Mills or Stave Mills
  18. 40-12-155 · Scientists, Naturopaths, and Chiropodists
  19. 40-12-156 · Sewing Machines
  20. 40-12-157 · Shooting Galleries
  21. 40-12-158 · Shotguns, Rifles, Ammunition, Etc
  22. 40-12-159 · Skating Rinks
  23. 40-12-160 · Soliciting Brokers
  24. 40-12-161 · Spectacles or Eyeglasses
  25. 40-12-162 · Stock and Bond Brokers
  26. 40-12-163 · Street Fairs and Carnivals
  27. 40-12-164 · Supply Cars
  28. 40-12-165 · Syrup and Sugar Factories
  29. 40-12-166 · Theaters, Vaudeville and Variety Shows
  30. 40-12-167 · Ticket Scalpers
  31. 40-12-168 · Tourist Camps
  32. 40-12-169 · Tractors, Road Machinery and Trailers
  33. 40-12-170 · Trading Stamps
  34. 40-12-171 · Transfer of Freight
  35. 40-12-172 · Transient Dealers
  36. 40-12-173 · Transient Theatrical and Vaudeville Shows
  37. 40-12-174 · Transient Vendors and Peddlers
  38. 40-12-175 · Turpentine and Resin Stills
  39. 40-12-176 · Vending Machines
  40. 40-12-177 · Veneer Mills, Planing Mills, Box Factories, Etc
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