Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-315

Annual Fees

Official textalison.legislature.state.al.us

Every person, firm, corporation, association, or copartnership opening, establishing, operating, or maintaining one or more stores or mercantile establishments within this state under the same general management, supervision, or ownership shall pay the license fees hereinafter prescribed for the privilege of opening, establishing, operating, or maintaining such stores or mercantile establishments. The license fee herein prescribed shall be paid annually, shall be in addition to the filing fee prescribed in Sections 40-12-312 and 40-12-314 and shall be in addition to all other license or privilege taxes levied by this section or hereafter levied. The license fees as herein prescribed shall be as follows:

# (1)

Upon one store, the annual license fee shall be $1 for each store.

# (2)

Upon two stores or more, but not to exceed five stores, the annual license fee shall be $15 for each such additional store.

# (3)

Upon each store in excess of five but not to exceed 10, the annual license fee shall be $22.50 for each additional store.

# (4)

Upon each store in excess of 10 but not to exceed 20, the annual license fee shall be $37.50 for each such additional store.

# (5)

Upon each store in excess of 20, the annual license fee shall be $112.50 for each such additional store.
No license fee or license shall be due or payable for the use of any county.

Last amended: Acts 1935, No. 194, p. 256; Acts 1935, No. 403, p. 877; Code 1940, T. 51, §624; Acts 1945, No. 430, p. 675.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 40-12-290 · Registration of Vintage Vehicle
  2. 40-12-291 · Design and Renewal of License Plates or Tags
  3. 40-12-292 · Replacement of Defaced, Lost or Destroyed Plates or Tags
  4. 40-12-293 · Exemption from Certain Other Licensing Requirements,…
  5. 40-12-294 · Rules and Regulations
  6. 40-12-296 · Disposition of Funds
  7. 40-12-297 · Registration of Original License Plate Issued in Model Year…
  8. 40-12-300 · Preparation, Issuance, and Use of Distinctive License…
  9. 40-12-301 · Transfer of Distinctive License Plates Between Motor…
  10. 40-12-302 · Design
  11. 40-12-305 · Implementation of Fort System
  12. 40-12-306 · (Committee Dissolved December 31, 2023) Advisory Committee
  13. 40-12-307 · Calculation of Tax Rate; Distribution of Taxes
  14. 40-12-308 · Registration Fees; License Plate
  15. 40-12-309 · Rulemaking Authority
  16. 40-12-310 · “Store” Defined; Construction
  17. 40-12-311 · Who Must Procure License
  18. 40-12-312 · Application for License
  19. 40-12-313 · Examination of Application and Issuance of License
  20. 40-12-314 · Expiration and Renewal of Licenses
  21. 40-12-315 · Annual Fees
  22. 40-12-316 · Fees for Portion of Year
  23. 40-12-317 · Scope of Article
  24. 40-12-318 · Payment of Expenses; Net Collections Paid into Treasury
  25. 40-12-319 · Penalty for Violation of Article
  26. 40-12-330 · Exemptions for Blind Persons
  27. 40-12-340 · Eligibility; Scope
  28. 40-12-341 · State License
  29. 40-12-342 · County License
  30. 40-12-343 · Municipal License
  31. 40-12-344 · Employees, Apprentices and Helpers
  32. 40-12-345 · Form of License Issued
  33. 40-12-346 · Expiration of License
  34. 40-12-347 · Proof of Disability
  35. 40-12-348 · Corporations, Associations and Partnerships
  36. 40-12-349 · Fraudulently Obtaining License
  37. 40-12-350 · County in Which Issued
  38. 40-12-351 · Penalty for Violation by Officials
  39. 40-12-352 · Certain Veterans Not Included in Law
  40. 40-12-370 · Eligibility; Scope
Full table of contents →