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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-343

Municipal License

Official textalison.legislature.state.al.us

Each such person who shall engage in or carry on in his own name any businesses or occupations as a means of livelihood through the personal efforts of such person or through the personal efforts of such person and not more than one employee, helper, or apprentice, for which businesses or occupations license taxes are prescribed by any municipality of Alabama, shall be entitled to licenses from such municipality to so engage in or carry on such businesses or occupations upon payment of the license taxes so prescribed, less all or such portion of such license taxes as shall not exceed $25.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §855; Acts 1945, No. 366, p. 589, §3.

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In this chapter (40 sections)
  1. 40-12-302 · Design
  2. 40-12-305 · Implementation of Fort System
  3. 40-12-306 · (Committee Dissolved December 31, 2023) Advisory Committee
  4. 40-12-307 · Calculation of Tax Rate; Distribution of Taxes
  5. 40-12-308 · Registration Fees; License Plate
  6. 40-12-309 · Rulemaking Authority
  7. 40-12-310 · “Store” Defined; Construction
  8. 40-12-311 · Who Must Procure License
  9. 40-12-312 · Application for License
  10. 40-12-313 · Examination of Application and Issuance of License
  11. 40-12-314 · Expiration and Renewal of Licenses
  12. 40-12-315 · Annual Fees
  13. 40-12-316 · Fees for Portion of Year
  14. 40-12-317 · Scope of Article
  15. 40-12-318 · Payment of Expenses; Net Collections Paid into Treasury
  16. 40-12-319 · Penalty for Violation of Article
  17. 40-12-330 · Exemptions for Blind Persons
  18. 40-12-340 · Eligibility; Scope
  19. 40-12-341 · State License
  20. 40-12-342 · County License
  21. 40-12-343 · Municipal License
  22. 40-12-344 · Employees, Apprentices and Helpers
  23. 40-12-345 · Form of License Issued
  24. 40-12-346 · Expiration of License
  25. 40-12-347 · Proof of Disability
  26. 40-12-348 · Corporations, Associations and Partnerships
  27. 40-12-349 · Fraudulently Obtaining License
  28. 40-12-350 · County in Which Issued
  29. 40-12-351 · Penalty for Violation by Officials
  30. 40-12-352 · Certain Veterans Not Included in Law
  31. 40-12-370 · Eligibility; Scope
  32. 40-12-371 · State License
  33. 40-12-372 · County License
  34. 40-12-373 · Municipal License
  35. 40-12-374 · Duty of Officials; Form of License; Penalty for Transfer
  36. 40-12-375 · Corporations, Associations and Partnerships; Certain…
  37. 40-12-376 · Fraudulently Obtaining License
  38. 40-12-377 · Penalty for Violation by Officials
  39. 40-12-390 · Definitions
  40. 40-12-391 · License - Generally
Full table of contents →