General Provisions.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Licenses.
  5. General Provisions.

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Section
40-12-1

Change of Place of Business.

Section
40-12-2

Issuance; Form of License; Levy of County Tax; Actions for Recovery of Tax.

Section
40-12-3

Collection and Distribution Where Both State and County License Tax Levied.

Section
40-12-4

County License Tax for School Purposes - Authority to Levy.

Section
40-12-4.1

County License Tax for School Purposes - Use of Proceeds From Taxes Levied Under Section 40-12-4.

Section
40-12-5

County License Tax for School Purposes - Collection and Enforcement.

Section
40-12-6

County License Tax for School Purposes - Administration and Collection in Accordance With Sections 11-51-180 Through 11-51-185.

Section
40-12-7

County License Tax for School Purposes - Disposition of Funds Collected; Charge for Collection and Administration.

Section
40-12-8

False Affidavits or Certificates.

Section
40-12-9

Penalty for Failure to Take Out License; Selling Throughout State Under One License.

Section
40-12-10

License Inspectors Generally; When Taxes Due and Payable; Collection and Distribution of Penalties and Citation Fees on Delinquent Licenses.

Section
40-12-11

Bonds of License Inspectors.

Section
40-12-12

License to Designate Place of Business.

Section
40-12-13

Engaging in Several Businesses.

Section
40-12-14

Two or More Licenses on Same Business.

Section
40-12-15

License Deemed a Personal Privilege; Transferability.

Section
40-12-16

Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc.

Section
40-12-17

Population of Municipality as Determining Tax.

Section
40-12-18

Penalty on Agents of Persons, Firms, etc., Who Have Not Paid Tax.

Section
40-12-19

Duty of Department of Finance to Prepare Forms of Licenses.

Section
40-12-20

License and Stub Must Correspond.

Section
40-12-21

Records to Be Kept by Probate Judge.

Section
40-12-22

Disposition of Moneys by Probate Judge.

Section
40-12-23

Applications for Refunds; Additional License.

Section
40-12-24

Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant.

Section
40-12-25

License for Part of Year.

Section
40-12-26

Due and Delinquent Date; Term of License.

Section
40-12-27

Each Day's Violation a Separate Offense.

Section
40-12-28

Disposition of Proceeds of Funds From Licenses Pertaining to Timber or Timber Products.

Section
40-12-29

Additional Penalty for Failure to Comply With Articles 8 and 9 of This Chapter.

Section
40-12-30

Rulemaking Authority; Identifying Information Required From Applicants.

Section
40-12-31

Occupational Taxes Authorized.