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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-60

Battery Shops

Official textalison.legislature.state.al.us

Each battery shop for the repairing and recharging and selling of batteries shall pay the following license taxes: In cities and towns of over 60,000 inhabitants, $20; in cities and towns of 16,000 inhabitants and not over 60,000 inhabitants, $15; in cities and towns of 5,000 and not over 16,000 inhabitants, $10; in all other places, whether incorporated or not, $5. The above license tax shall not apply unless a complete battery service is rendered. Each manufacturer of batteries shall pay a license tax of $100; provided, that such manufacturer paying the license hereunder shall not be required to pay the license under Section 40-12-172.

Last amended: Acts 1935, No. 194, p. 256; Acts 1939, No. 597, p. 967; Code 1940, T. 51, §472; Acts 1943, No. 567, p. 569.

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In this chapter (40 sections)
  1. 40-12-40 · Who Must Procure State and County Licenses
  2. 40-12-41 · Abstract Companies, Etc
  3. 40-12-42 · Acetylene Gas and Carbide Manufacturers
  4. 40-12-43 · Actuaries, Auditors, and Public Accountants
  5. 40-12-43.1 · Added Fee for Private Examining or Collecting Firms
  6. 40-12-44 · Adding Machines, Calculating Machines, Comptometers, Etc
  7. 40-12-45 · Advertising
  8. 40-12-46 · Air-Conditioning Plants and Equipment
  9. 40-12-47 · Amusement Parks
  10. 40-12-48 · Architects
  11. 40-12-49 · Attorneys
  12. 40-12-50 · Auctioneers
  13. 40-12-51 · Automobile Dealers
  14. 40-12-53 · Automobile Accessory Dealers
  15. 40-12-54 · Automobile Garages and Shops
  16. 40-12-55 · Automobile Storage Garages
  17. 40-12-56 · Automobile Storage Other Than in Garages
  18. 40-12-57 · Automobile Tire Retreading Shops
  19. 40-12-58 · Barbers
  20. 40-12-59 · Baseball Parks
  21. 40-12-60 · Battery Shops
  22. 40-12-61 · Beauty Parlors, Etc
  23. 40-12-62 · Bicycles and Motorcycles
  24. 40-12-63 · Blueprint Makers
  25. 40-12-64 · Bond Makers
  26. 40-12-65 · Bottlers
  27. 40-12-66 · Bowling Alleys
  28. 40-12-67 · Brokers and Agents of Iron, Railway, Etc., Supplies
  29. 40-12-68 · Brooms, Brushes, Mops, Etc
  30. 40-12-69 · Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
  31. 40-12-70 · Cereal Beverages, Carbonated or Other Soft Drinks -…
  32. 40-12-71 · Certified Public Accountants
  33. 40-12-72 · Cigars, Cigarettes, Cheroots, Etc. - Retailers
  34. 40-12-73 · Cigars, Cigarettes, Cheroots, Etc. - Wholesalers
  35. 40-12-74 · Circuses
  36. 40-12-75 · Cleaning and Pressing Establishments
  37. 40-12-76 · Coal and Coke Dealers - Maintaining Yards
  38. 40-12-77 · Coal and Coke Dealers - Not Maintaining Yards
  39. 40-12-78 · Coffins and Caskets - Manufacturers
  40. 40-12-79 · Coffins and Caskets - Dealers and Agents
Full table of contents →