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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-80

Collection Agencies

Official textalison.legislature.state.al.us

Each collection agency shall pay the following license tax: In towns and cities of 20,000 or more inhabitants, $100; in towns and cities of less than 20,000 inhabitants, $25. Each person who shall employ agents to solicit claims for collection from persons, firms, or corporations in the state shall be deemed a collection agency within the meaning of this section. This section shall not apply to any person who is excluded from the definition of the term “debt collector” under the federal Fair Debt Collection Practices Act, 15 U.S.C. § 1692a(6).

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §492; Act 2001-454, p. 595, §1.

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In this chapter (40 sections)
  1. 40-12-60 · Battery Shops
  2. 40-12-61 · Beauty Parlors, Etc
  3. 40-12-62 · Bicycles and Motorcycles
  4. 40-12-63 · Blueprint Makers
  5. 40-12-64 · Bond Makers
  6. 40-12-65 · Bottlers
  7. 40-12-66 · Bowling Alleys
  8. 40-12-67 · Brokers and Agents of Iron, Railway, Etc., Supplies
  9. 40-12-68 · Brooms, Brushes, Mops, Etc
  10. 40-12-69 · Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
  11. 40-12-70 · Cereal Beverages, Carbonated or Other Soft Drinks -…
  12. 40-12-71 · Certified Public Accountants
  13. 40-12-72 · Cigars, Cigarettes, Cheroots, Etc. - Retailers
  14. 40-12-73 · Cigars, Cigarettes, Cheroots, Etc. - Wholesalers
  15. 40-12-74 · Circuses
  16. 40-12-75 · Cleaning and Pressing Establishments
  17. 40-12-76 · Coal and Coke Dealers - Maintaining Yards
  18. 40-12-77 · Coal and Coke Dealers - Not Maintaining Yards
  19. 40-12-78 · Coffins and Caskets - Manufacturers
  20. 40-12-79 · Coffins and Caskets - Dealers and Agents
  21. 40-12-80 · Collection Agencies
  22. 40-12-81 · Commission Merchants or Merchandise Brokers
  23. 40-12-82 · Concerts, Musical Entertainments, Etc
  24. 40-12-83 · Conditional Sales Contracts, Drafts, Acceptances, Etc.;…
  25. 40-12-84 · Construction Companies or Contractors
  26. 40-12-85 · Cotton Buyers
  27. 40-12-86 · Cotton Compresses
  28. 40-12-87 · Cottonseed Oil Mills, Cotton Mills, Factories, Etc
  29. 40-12-88 · Cotton Warehouses
  30. 40-12-89 · Credit Agencies
  31. 40-12-90 · Creosoting, Etc
  32. 40-12-91 · Delicatessen Shops
  33. 40-12-92 · Dentists
  34. 40-12-93 · Detective Agencies
  35. 40-12-94 · Developing and Printing Films
  36. 40-12-95 · Devices for Testing Skill and Strength Used for Profit
  37. 40-12-96 · Directories
  38. 40-12-97 · Electric Refrigerators, Electric or Gas Heaters, Etc
  39. 40-12-98 · Embalmers
  40. 40-12-99 · Engineers
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