General Provisions.

  1. Law
  2. Code of Alabama
  3. Counties and Municipal Corporations.
  4. Provisions Applicable to Municipal Corporations Only.
  5. Taxation.
  6. License Taxes.
  7. General Provisions.

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Section
11-51-90

Municipal Business Licenses; Branch Offices; Application.

Section
11-51-90.1

Definitions.

Section
11-51-90.2

Purchase of Business License; Classification of Taxpayers; Vehicle Decals; Determination of Gross Receipts; Construction With Other Provisions.

Section
11-51-90.3

Limitation on Imposition of Business License Tax on Rental of Residential Real Estate.

Section
11-51-90.4

Electronic Processing and Recordation of Business License Renewals.

Section
11-51-91

Licenses for Business, etc., Conducted Outside Corporate Limits of Municipality.

Section
11-51-92

Licenses Based on a Flat Rate, Taken Out After July 1; Transfer of Licenses.

Section
11-51-93

Violations; Penalties.

Section
11-51-94

License Designates Place of Business, etc., and Authorizes Conduct Thereof Only at Place Designated; Change of Place of Business, etc.; Uniformity of License Tax; Classification, etc., of Licenses in Certain Cities.

Section
11-51-95

Taxpayer to Be Licensed for Each Applicable Line of Business.

Section
11-51-96

Lien for License Taxes.

Section
11-51-97

Licensing, etc., of Sales at Auctions, in Public Places or on Streets of Merchandise, Medicines, Etc.

Section
11-51-98

License Tax on Vending and Weighing Machines - Authorized Generally.

Section
11-51-100

Regulation and Control of Vending Machines on Which Music Is Played.

Section
11-51-101

Licensing, etc., of Carts, Wagons, Carriages, Etc.

Section
11-51-102

Licensing, etc., of Theatres, Parks, Shooting Galleries, etc.; Closing of Houses of Amusement or Places for Sale of Firearms, Etc.

Section
11-51-103

Revocation of Licenses of Houses of Public Entertainment or Places Where Firearms, etc., Kept for Sale.

Section
11-51-104

Licensing and Taxation, etc., of Amusements, Athletic Games, and Use of Public Parks, Etc.

Section
11-51-105

Municipalities Not to Charge Farmers for Sale, etc., of Farm Products.