Section 40-12-124
Manicurists, hairdressers, etc.
Each person engaging in the business of manicuring, hairdressing or administering facial treatments shall pay a license tax of $5; provided, that this section shall not apply to such persons employed in beauty shops and beauty shop colleges, paying the license tax as provided under Section 40-12-61.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §549.)