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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-83

Conditional Sales Contracts, Drafts, Acceptances, Etc.; Dealers In

Official textalison.legislature.state.al.us

# (a)

Each person engaged in discounting or buying conditional sales contracts, drafts, acceptances, notes, or mortgages on personal property shall pay an annual license tax as follows: Employing capital of $50,000 or less, $5; $50,000 to $100,000, $10; $100,000 to $150,000, $15; $150,000 to $300,000, $25; $300,000 to $500,000, $100; $500,000 and up, $300, the payment of which shall be sufficient to engage in business in any county of the state except the county in which the principal office is located, in which case the county license tax shall be one half of the above schedule.

# (b)

Each person engaging in business of lending money on salaries or making industrial or personal loans shall pay an annual license tax of $100 for each county in which he engages in business.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §495; Acts 1953, No. 680, p. 934.

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In this chapter (40 sections)
  1. 40-12-63 · Blueprint Makers
  2. 40-12-64 · Bond Makers
  3. 40-12-65 · Bottlers
  4. 40-12-66 · Bowling Alleys
  5. 40-12-67 · Brokers and Agents of Iron, Railway, Etc., Supplies
  6. 40-12-68 · Brooms, Brushes, Mops, Etc
  7. 40-12-69 · Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
  8. 40-12-70 · Cereal Beverages, Carbonated or Other Soft Drinks -…
  9. 40-12-71 · Certified Public Accountants
  10. 40-12-72 · Cigars, Cigarettes, Cheroots, Etc. - Retailers
  11. 40-12-73 · Cigars, Cigarettes, Cheroots, Etc. - Wholesalers
  12. 40-12-74 · Circuses
  13. 40-12-75 · Cleaning and Pressing Establishments
  14. 40-12-76 · Coal and Coke Dealers - Maintaining Yards
  15. 40-12-77 · Coal and Coke Dealers - Not Maintaining Yards
  16. 40-12-78 · Coffins and Caskets - Manufacturers
  17. 40-12-79 · Coffins and Caskets - Dealers and Agents
  18. 40-12-80 · Collection Agencies
  19. 40-12-81 · Commission Merchants or Merchandise Brokers
  20. 40-12-82 · Concerts, Musical Entertainments, Etc
  21. 40-12-83 · Conditional Sales Contracts, Drafts, Acceptances, Etc.;…
  22. 40-12-84 · Construction Companies or Contractors
  23. 40-12-85 · Cotton Buyers
  24. 40-12-86 · Cotton Compresses
  25. 40-12-87 · Cottonseed Oil Mills, Cotton Mills, Factories, Etc
  26. 40-12-88 · Cotton Warehouses
  27. 40-12-89 · Credit Agencies
  28. 40-12-90 · Creosoting, Etc
  29. 40-12-91 · Delicatessen Shops
  30. 40-12-92 · Dentists
  31. 40-12-93 · Detective Agencies
  32. 40-12-94 · Developing and Printing Films
  33. 40-12-95 · Devices for Testing Skill and Strength Used for Profit
  34. 40-12-96 · Directories
  35. 40-12-97 · Electric Refrigerators, Electric or Gas Heaters, Etc
  36. 40-12-98 · Embalmers
  37. 40-12-99 · Engineers
  38. 40-12-100 · Fertilizer Factories
  39. 40-12-101 · Fire, Closing Out, Etc., Sales
  40. 40-12-102 · Fireworks
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