Section 40-12-125
Mattresses, cushions, pillows, etc.
Each person engaging in the business of manufacturing or upholstering cushions, mattresses, pillows, or rugs, or the renovating, cleaning or reworking of same, shall pay for the privilege of engaging in such business, $15; provided, that the license tax shall be $5 in towns of 3,000 or less population.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §551.)