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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-53

Automobile Accessory Dealers

Official textalison.legislature.state.al.us

Each person selling motor vehicle accessories, including automobile radios, air-conditioning units, motor vehicle parts, motor vehicle batteries and tires, shall pay the following annual license tax in cities of:
Over 100,000 population$40.0025,000 to 100,000 population 30.005,000 to 25,000 population 20.002,000 to 5,000 population 10.00All other places, whether incorporated or not 5.00 Regularly licensed filling stations or garages are not required to pay the above accessories license tax if their stock of accessories at any time does not exceed the wholesale value of $75.

Last amended: Acts 1935, No. 194, p. 256; Acts 1939, No. 596, p. 966; Code 1940, T. 51, §465; Acts 1959, No. 476, p. 1195.

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In this chapter (40 sections)
  1. 40-12-25 · License for Part of Year
  2. 40-12-26 · Due and Delinquent Date; Term of License
  3. 40-12-27 · Each Day’s Violation a Separate Offense
  4. 40-12-28 · Disposition of Proceeds of Funds from Licenses Pertaining to…
  5. 40-12-29 · Additional Penalty for Failure to Comply with Articles 8 and…
  6. 40-12-30 · Rulemaking Authority; Identifying Information Required from…
  7. 40-12-31 · Occupational Taxes Authorized
  8. 40-12-40 · Who Must Procure State and County Licenses
  9. 40-12-41 · Abstract Companies, Etc
  10. 40-12-42 · Acetylene Gas and Carbide Manufacturers
  11. 40-12-43 · Actuaries, Auditors, and Public Accountants
  12. 40-12-43.1 · Added Fee for Private Examining or Collecting Firms
  13. 40-12-44 · Adding Machines, Calculating Machines, Comptometers, Etc
  14. 40-12-45 · Advertising
  15. 40-12-46 · Air-Conditioning Plants and Equipment
  16. 40-12-47 · Amusement Parks
  17. 40-12-48 · Architects
  18. 40-12-49 · Attorneys
  19. 40-12-50 · Auctioneers
  20. 40-12-51 · Automobile Dealers
  21. 40-12-53 · Automobile Accessory Dealers
  22. 40-12-54 · Automobile Garages and Shops
  23. 40-12-55 · Automobile Storage Garages
  24. 40-12-56 · Automobile Storage Other Than in Garages
  25. 40-12-57 · Automobile Tire Retreading Shops
  26. 40-12-58 · Barbers
  27. 40-12-59 · Baseball Parks
  28. 40-12-60 · Battery Shops
  29. 40-12-61 · Beauty Parlors, Etc
  30. 40-12-62 · Bicycles and Motorcycles
  31. 40-12-63 · Blueprint Makers
  32. 40-12-64 · Bond Makers
  33. 40-12-65 · Bottlers
  34. 40-12-66 · Bowling Alleys
  35. 40-12-67 · Brokers and Agents of Iron, Railway, Etc., Supplies
  36. 40-12-68 · Brooms, Brushes, Mops, Etc
  37. 40-12-69 · Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
  38. 40-12-70 · Cereal Beverages, Carbonated or Other Soft Drinks -…
  39. 40-12-71 · Certified Public Accountants
  40. 40-12-72 · Cigars, Cigarettes, Cheroots, Etc. - Retailers
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