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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-69

Cereal Beverages, Carbonated or Other Soft Drinks - Retailers

Official textalison.legislature.state.al.us

# (a)

Each person engaged in the business of selling at retail cereal beverages, carbonated or other soft drinks in bottles, cans, or other sealed containers shall pay an annual license tax of $2.50.

# (b)

Each person engaged in the retail business of selling soft drinks in whatever form, by means of taps or other dispensing devices, shall pay annually the following license taxes: In unincorporated places, and towns and cities of not over 5,000 inhabitants, $10; in cities and towns of over 5,000 and not over 15,000 inhabitants, $15; in cities of over 15,000 and not over 25,000 inhabitants, $20; in cities of more than 25,000 inhabitants, $25. A person licensed under this subsection shall be thereby also licensed to sell at retail cereal beverages, carbonated or other soft drinks in bottles, cans, or other sealed containers without the payment of the license imposed in subsection (a) of this section.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §482.

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In this chapter (40 sections)
  1. 40-12-48 · Architects
  2. 40-12-49 · Attorneys
  3. 40-12-50 · Auctioneers
  4. 40-12-51 · Automobile Dealers
  5. 40-12-53 · Automobile Accessory Dealers
  6. 40-12-54 · Automobile Garages and Shops
  7. 40-12-55 · Automobile Storage Garages
  8. 40-12-56 · Automobile Storage Other Than in Garages
  9. 40-12-57 · Automobile Tire Retreading Shops
  10. 40-12-58 · Barbers
  11. 40-12-59 · Baseball Parks
  12. 40-12-60 · Battery Shops
  13. 40-12-61 · Beauty Parlors, Etc
  14. 40-12-62 · Bicycles and Motorcycles
  15. 40-12-63 · Blueprint Makers
  16. 40-12-64 · Bond Makers
  17. 40-12-65 · Bottlers
  18. 40-12-66 · Bowling Alleys
  19. 40-12-67 · Brokers and Agents of Iron, Railway, Etc., Supplies
  20. 40-12-68 · Brooms, Brushes, Mops, Etc
  21. 40-12-69 · Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
  22. 40-12-70 · Cereal Beverages, Carbonated or Other Soft Drinks -…
  23. 40-12-71 · Certified Public Accountants
  24. 40-12-72 · Cigars, Cigarettes, Cheroots, Etc. - Retailers
  25. 40-12-73 · Cigars, Cigarettes, Cheroots, Etc. - Wholesalers
  26. 40-12-74 · Circuses
  27. 40-12-75 · Cleaning and Pressing Establishments
  28. 40-12-76 · Coal and Coke Dealers - Maintaining Yards
  29. 40-12-77 · Coal and Coke Dealers - Not Maintaining Yards
  30. 40-12-78 · Coffins and Caskets - Manufacturers
  31. 40-12-79 · Coffins and Caskets - Dealers and Agents
  32. 40-12-80 · Collection Agencies
  33. 40-12-81 · Commission Merchants or Merchandise Brokers
  34. 40-12-82 · Concerts, Musical Entertainments, Etc
  35. 40-12-83 · Conditional Sales Contracts, Drafts, Acceptances, Etc.;…
  36. 40-12-84 · Construction Companies or Contractors
  37. 40-12-85 · Cotton Buyers
  38. 40-12-86 · Cotton Compresses
  39. 40-12-87 · Cottonseed Oil Mills, Cotton Mills, Factories, Etc
  40. 40-12-88 · Cotton Warehouses
Full table of contents →