Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-54

Automobile Garages and Shops

Official textalison.legislature.state.al.us

Garages or shops where automobiles or other motor vehicles are repaired, painted, trimmed, or welded for the public shall pay the following license taxes: Each shop where the work is done by one man, $5; each shop where the work is done by two men, $10; each shop where the work is done by more than two men shall pay a license of $10, and an additional license of $5 for each workman in excess of two so employed. Where garage or shop owners do work in shops they shall be counted as workmen. The maximum number of men employed at any time during the license year shall be the basis of computing the license due.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §466.

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. 40-12-26 · Due and Delinquent Date; Term of License
  2. 40-12-27 · Each Day’s Violation a Separate Offense
  3. 40-12-28 · Disposition of Proceeds of Funds from Licenses Pertaining to…
  4. 40-12-29 · Additional Penalty for Failure to Comply with Articles 8 and…
  5. 40-12-30 · Rulemaking Authority; Identifying Information Required from…
  6. 40-12-31 · Occupational Taxes Authorized
  7. 40-12-40 · Who Must Procure State and County Licenses
  8. 40-12-41 · Abstract Companies, Etc
  9. 40-12-42 · Acetylene Gas and Carbide Manufacturers
  10. 40-12-43 · Actuaries, Auditors, and Public Accountants
  11. 40-12-43.1 · Added Fee for Private Examining or Collecting Firms
  12. 40-12-44 · Adding Machines, Calculating Machines, Comptometers, Etc
  13. 40-12-45 · Advertising
  14. 40-12-46 · Air-Conditioning Plants and Equipment
  15. 40-12-47 · Amusement Parks
  16. 40-12-48 · Architects
  17. 40-12-49 · Attorneys
  18. 40-12-50 · Auctioneers
  19. 40-12-51 · Automobile Dealers
  20. 40-12-53 · Automobile Accessory Dealers
  21. 40-12-54 · Automobile Garages and Shops
  22. 40-12-55 · Automobile Storage Garages
  23. 40-12-56 · Automobile Storage Other Than in Garages
  24. 40-12-57 · Automobile Tire Retreading Shops
  25. 40-12-58 · Barbers
  26. 40-12-59 · Baseball Parks
  27. 40-12-60 · Battery Shops
  28. 40-12-61 · Beauty Parlors, Etc
  29. 40-12-62 · Bicycles and Motorcycles
  30. 40-12-63 · Blueprint Makers
  31. 40-12-64 · Bond Makers
  32. 40-12-65 · Bottlers
  33. 40-12-66 · Bowling Alleys
  34. 40-12-67 · Brokers and Agents of Iron, Railway, Etc., Supplies
  35. 40-12-68 · Brooms, Brushes, Mops, Etc
  36. 40-12-69 · Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
  37. 40-12-70 · Cereal Beverages, Carbonated or Other Soft Drinks -…
  38. 40-12-71 · Certified Public Accountants
  39. 40-12-72 · Cigars, Cigarettes, Cheroots, Etc. - Retailers
  40. 40-12-73 · Cigars, Cigarettes, Cheroots, Etc. - Wholesalers
Full table of contents →