Who Must Procure State and County Licenses

Official textalison.legislature.state.al.us

Every person, firm, company, corporation or association, receiver or trustee, but not a governmental subdivision, engaged in any business, vocation, occupation, calling, or profession herein enumerated or who shall exercise any privilege hereinafter described for which a license or privilege tax is required shall first procure a state license, and a county license when so required, and shall pay for the same or shall pay for the exercise of such privilege the amounts hereinafter provided, and comply with all other provisions of this title.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §450.

Source: view the official text

In this chapter (40 sections)

40-12-12 · License to Designate Place of Business
40-12-13 · Engaging in Several Businesses
40-12-14 · Two or More Licenses on Same Business
40-12-15 · License Deemed a Personal Privilege; Transferability
40-12-16 · Sworn Statements of Amount of Capital, Value of Goods,…
40-12-17 · Population of Municipality as Determining Tax
40-12-18 · Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid…
40-12-19 · Duty of Department of Finance to Prepare Forms of Licenses
40-12-20 · License and Stub Must Correspond
40-12-21 · Records to Be Kept by Probate Judge
40-12-22 · Disposition of Moneys by Probate Judge
40-12-23 · Applications for Refunds; Additional License
40-12-24 · Department of Revenue to Certify Refund; State Comptroller…
40-12-25 · License for Part of Year
40-12-26 · Due and Delinquent Date; Term of License
40-12-27 · Each Day’s Violation a Separate Offense
40-12-28 · Disposition of Proceeds of Funds from Licenses Pertaining to…
40-12-29 · Additional Penalty for Failure to Comply with Articles 8 and…
40-12-30 · Rulemaking Authority; Identifying Information Required from…
40-12-31 · Occupational Taxes Authorized
40-12-40 · Who Must Procure State and County Licenses
40-12-41 · Abstract Companies, Etc
40-12-42 · Acetylene Gas and Carbide Manufacturers
40-12-43 · Actuaries, Auditors, and Public Accountants
40-12-43.1 · Added Fee for Private Examining or Collecting Firms
40-12-44 · Adding Machines, Calculating Machines, Comptometers, Etc
40-12-45 · Advertising
40-12-46 · Air-Conditioning Plants and Equipment
40-12-47 · Amusement Parks
40-12-48 · Architects
40-12-49 · Attorneys
40-12-50 · Auctioneers
40-12-51 · Automobile Dealers
40-12-53 · Automobile Accessory Dealers
40-12-54 · Automobile Garages and Shops
40-12-55 · Automobile Storage Garages
40-12-56 · Automobile Storage Other Than in Garages
40-12-57 · Automobile Tire Retreading Shops
40-12-58 · Barbers
40-12-59 · Baseball Parks

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