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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-55

Automobile Storage Garages

Official textalison.legislature.state.al.us

For each garage where a charge is made for the storage of motor vehicles there shall be a license tax of $2 for each 1,000 square feet or fraction thereof up to 50,000 square feet. On each 1,000 square feet or fraction thereof in excess of 50,000 square feet, the license tax shall be $1 on each additional square footage of space.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §467.

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In this chapter (40 sections)
  1. 40-12-27 · Each Day’s Violation a Separate Offense
  2. 40-12-28 · Disposition of Proceeds of Funds from Licenses Pertaining to…
  3. 40-12-29 · Additional Penalty for Failure to Comply with Articles 8 and…
  4. 40-12-30 · Rulemaking Authority; Identifying Information Required from…
  5. 40-12-31 · Occupational Taxes Authorized
  6. 40-12-40 · Who Must Procure State and County Licenses
  7. 40-12-41 · Abstract Companies, Etc
  8. 40-12-42 · Acetylene Gas and Carbide Manufacturers
  9. 40-12-43 · Actuaries, Auditors, and Public Accountants
  10. 40-12-43.1 · Added Fee for Private Examining or Collecting Firms
  11. 40-12-44 · Adding Machines, Calculating Machines, Comptometers, Etc
  12. 40-12-45 · Advertising
  13. 40-12-46 · Air-Conditioning Plants and Equipment
  14. 40-12-47 · Amusement Parks
  15. 40-12-48 · Architects
  16. 40-12-49 · Attorneys
  17. 40-12-50 · Auctioneers
  18. 40-12-51 · Automobile Dealers
  19. 40-12-53 · Automobile Accessory Dealers
  20. 40-12-54 · Automobile Garages and Shops
  21. 40-12-55 · Automobile Storage Garages
  22. 40-12-56 · Automobile Storage Other Than in Garages
  23. 40-12-57 · Automobile Tire Retreading Shops
  24. 40-12-58 · Barbers
  25. 40-12-59 · Baseball Parks
  26. 40-12-60 · Battery Shops
  27. 40-12-61 · Beauty Parlors, Etc
  28. 40-12-62 · Bicycles and Motorcycles
  29. 40-12-63 · Blueprint Makers
  30. 40-12-64 · Bond Makers
  31. 40-12-65 · Bottlers
  32. 40-12-66 · Bowling Alleys
  33. 40-12-67 · Brokers and Agents of Iron, Railway, Etc., Supplies
  34. 40-12-68 · Brooms, Brushes, Mops, Etc
  35. 40-12-69 · Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
  36. 40-12-70 · Cereal Beverages, Carbonated or Other Soft Drinks -…
  37. 40-12-71 · Certified Public Accountants
  38. 40-12-72 · Cigars, Cigarettes, Cheroots, Etc. - Retailers
  39. 40-12-73 · Cigars, Cigarettes, Cheroots, Etc. - Wholesalers
  40. 40-12-74 · Circuses
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