Section 40-12-56
Automobile storage other than in garages.
Each lot or place other than a storage garage where a charge is made for storage of motor vehicles shall pay the following annual license tax: For each 1,000 square feet or major fraction thereof up to 50,000 square feet, $1; on each 1,000 square feet or major fraction thereof in excess of 50,000 square feet the license tax shall be $.50.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §468.)