reglab/housing_qa huggingface dataset:
AL Code § 40-12-69 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-69 - Cereal Beverages, Carbonated or Other Soft Drinks - Retailers.

Section 40-12-69Cereal beverages, carbonated or other soft drinks - Retailers. (a) Each person engaged in the business of selling at retail cereal beverages, carbonated or other soft drinks in bottles, cans, or other sealed containers shall pay an annual license tax of $2.50. (b) Each person engaged in the retail business of selling soft drinks in whatever form, by means of taps or other dispensing devices, shall pay annually the following license taxes: In unincorporated places, and towns and cities of not over 5,000 inhabitants, $10; in cities and towns of over 5,000 and not over 15,000 inhabitants, $15; in cities of over 15,000 and not over 25,000 inhabitants, $20; in cities of more than 25,000 inhabitants, $25. A person licensed under this subsection shall be thereby also licensed to sell at retail cereal beverages, carbonated or other soft drinks in bottles, cans, or other sealed containers without the payment of the license imposed in subsection (a) of this section. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §482.)
AL Code § 40-12-70 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-70 - Cereal Beverages, Carbonated or Other Soft Drinks - Wholesalers.

Section 40-12-70Cereal beverages, carbonated or other soft drinks - Wholesalers. Each person engaged in the business of selling at wholesale nonalcoholic, carbonated, or other soft drinks shall pay an annual license tax of $50; provided, that bottlers who have taken out the bottle license for operating plants in this state shall not be liable under this section, nor shall such bottlers be liable for any county or state license under Section 40-12-174, nor as transient vendors or dealers or peddlers. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §483.)
AL Code § 40-12-71 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-71 - Certified Public Accountants.

Section 40-12-71Certified public accountants. (a) In lieu of any other privilege license fees levied under the revenue laws of the State of Alabama, each person who holds a certificate as a certified public accountant and who is a resident of the State of Alabama and who is engaged in the practice of public accounting in the State of Alabama shall pay an annual license fee of $25, but no license fee shall be paid to the county. Such license shall be obtained from the probate judge or licensing agency in the county where the business of a certified public accountant is located and shall be due and delinquent as provided by Section 40-12-26. All money paid into the treasury for license under this section shall be deposited in the State Treasury to the credit of the Alabama State Board of Public Accountancy and shall constitute a separate fund to be disbursed as provided in subsection (b) of this section. (b) The fund provided by subsection (a) of this section shall be used by the Alabama State Board of Public Accountancy to defray the expenses for administering and enforcing the laws of the State of Alabama pertaining to the practice of public accounting and the other necessary purposes and expenses of said board not otherwise available and provided pursuant to Section 34-1-3; and the said Alabama State Board of Public Accountancy shall have the power to direct the disbursement of said fund, which shall be paid on the warranty of the state Comptroller upon certificate or voucher of the secretary of said board, approved by the chairman or vice-chairman of said board. No funds shall be withdrawn or expended except as budgeted and allotted according to the provisions of Article 4 of Chapter 4 of Title 41, and only in amounts as stipulated in the general appropriations bill. (c) No license fee as herein provided shall be due or payable by any certified public accountant employed by any state or federal government agency, educational institution, or industry, who does not perform public accounting service for which he is paid. (Acts 1969, No. 269, p. 599, §§1-3.)
AL Code § 40-12-72 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-72 - Cigars, Cigarettes, Cheroots, Etc. - Retailers.

Section 40-12-72Cigars, cigarettes, cheroots, etc. - Retailers. Each retail dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, or snuff, or any substitute therefor, either or all, shall pay to the state the following privilege license tax: In cities of 25,000 inhabitants and over, $15; in cities or towns of 10,000 inhabitants and less than 25,000 inhabitants, $10; in cities or towns of 5,000 inhabitants and less than 10,000 inhabitants, $5; in cities or towns of 2,000 inhabitants and less than 5,000 inhabitants, $3; in all other places, whether incorporated or not, $2. This privilege license tax is levied on each place of business owned or operated by retail dealers, whether under the same roof or not. The phrase "retail dealer" as used in this section shall include every person, firm, corporation, club, or association, other than a wholesale dealer as defined in Section 40-12-73, who shall sell or store or offer for sale any one or more of the articles enumerated herein, irrespective of quantity or amount, or the number of sales. The privilege license tax herein defined shall be in addition to the sales tax as provided in Section 40-25-2. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §484.)
AL Code § 40-12-73 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-73 - Cigars, Cigarettes, Cheroots, Etc. - Wholesalers.

Section 40-12-73Cigars, cigarettes, cheroots, etc. - Wholesalers. Each wholesale dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute therefor, either or all, shall pay one privilege license tax to the state of $100 and $5 to each county in which such wholesale dealer does business. The phrase "wholesale dealer" as used in this section shall include persons, firms, corporations, clubs, or associations who shall sell or store or offer to sell any one or more of the articles enumerated herein to retail dealers for the purpose of resale only. The privilege license tax herein levied shall be in addition to the sales tax as provided in Section 40-25-2. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §485.)
AL Code § 40-12-74 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-74 - Circuses.

Section 40-12-74Circuses. Each person operating a circus shall pay the following license tax: Where the seating capacity of the circus is less than 2,000, $50; where the seating capacity is 2,000 and less than 4,000, $100; where the seating capacity is 4,000 or more, $200; and the license tax hereinabove provided shall include the license tax for a menagerie accompanying the circus. The payment of the proper license tax, as is herein provided, will entitle the circus to operate for one week in the same place and at the same time on the same license. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §486; Acts 1953, No. 745, p. 1008; Acts 1967, No. 411, p. 1067.)
AL Code § 40-12-75 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-75 - Cleaning and Pressing Establishments.

Section 40-12-75Cleaning and pressing establishments. Each person conducting what is commonly known as a cleaning or pressing business, where wearing apparel is cleaned or pressed, shall pay a license tax of $5 in all places of less than 10,000 inhabitants, whether incorporated or not; in cities or towns of 10,000 inhabitants and less than 50,000 inhabitants, $10; in cities of 50,000 inhabitants or more, $15; provided, that where dyeing is done singularly or in conjunction with the cleaning and pressing business, $10 additional. Each place maintained or operated for the reception or collection of such articles and not at the location of such pressing, cleaning, or dyeing plant paying a license as such shall pay a license tax of $5. A person not having a place of business within the State of Alabama where such work is actually performed shall pay a license tax of $15 for the reception and collection of such articles. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §487.)
AL Code § 40-12-76 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-76 - Coal and Coke Dealers - Maintaining Yards.

Section 40-12-76Coal and coke dealers - Maintaining yards. Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §488.)
AL Code § 40-12-77 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-77 - Coal and Coke Dealers - Not Maintaining Yards.

Section 40-12-77Coal and coke dealers - Not maintaining yards. Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §489.)
AL Code § 40-12-78 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-78 - Coffins and Caskets - Manufacturers.

Section 40-12-78Coffins and caskets - Manufacturers. Each manufacturer of coffins or caskets shall pay a license tax of $100. This license tax shall not apply to any person who manufactures coffins or caskets without the assistance of any other person or without the assistance of hired labor and which coffins or caskets retail for not exceeding $10. This section shall not apply to local wood-working plants or carpenter shops whose principal business is not the manufacturing of coffins or caskets and who make coffins for paupers for local governing bodies or for charity. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §490.)
AL Code § 40-12-79 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-79 - Coffins and Caskets - Dealers and Agents.

Section 40-12-79Coffins and caskets - Dealers and agents. Each dealer in coffins or caskets and each agent or person taking or soliciting orders for retail deliveries of coffins or caskets shall pay the following license tax: In unincorporated places or towns of 1,000 inhabitants or less, $10; in towns and cities of over 1,000 inhabitants and not exceeding 7,000 inhabitants, $20; in cities of over 7,000 and not exceeding 35,000 inhabitants, $50; in cities of over 35,000 inhabitants, $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §491.)
AL Code § 40-12-80 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-80 - Collection Agencies.

Section 40-12-80Collection agencies. Each collection agency shall pay the following license tax: In towns and cities of 20,000 or more inhabitants, $100; in towns and cities of less than 20,000 inhabitants, $25. Each person who shall employ agents to solicit claims for collection from persons, firms, or corporations in the state shall be deemed a collection agency within the meaning of this section. This section shall not apply to any person who is excluded from the definition of the term "debt collector" under the federal Fair Debt Collection Practices Act, 15 U.S.C. § 1692a(6). (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §492; Act 2001-454, p. 595, §1.)
AL Code § 40-12-81 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-81 - Commission Merchants or Merchandise Brokers.

Section 40-12-81Commission merchants or merchandise brokers. Each commission merchant or merchandise broker shall pay one state license tax of $25 and one county license tax of $12.50. Such payment shall be made in the county in which such commission merchant or merchandise broker maintains his principal place of business. Such license shall authorize such commission merchant or merchandise broker to do business in any county of the state without the payment of any further state or county license tax. The payment of the license tax in one county of the state as evidenced by the license certificate of the probate judge shall be sufficient. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §493; Acts 1943, No. 418, p. 384.)
AL Code § 40-12-82 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-82 - Concerts, Musical Entertainments, Etc.

Section 40-12-82Concerts, musical entertainments, etc. For each concert, musical entertainment, public lecture, or other public entertainment where charges are made for admission, or for the use of any instrument or device or the participation in any exercises or entertainment not given wholly for charitable, school, or religious purposes and not otherwise provided for, the license tax shall be $10; but this provision shall not apply to exhibitions or entertainments given in theaters when the owners or managers thereof have taken out licenses as owners or managers; and provided further, that this license tax shall not be charged for any lecture course given as part of the course of instruction in any educational institution; provided further, that the provisions of this section shall not apply to chautauquas, lecture lyceums, or exhibits held under the auspices of religious or charitable associations. In all cases where such exhibitions shall be in the nature of a continuous show or performance, the license tax shall be $5 per day, $15 per week or $30 per month. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §494.)
AL Code § 40-12-83 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-83 - Conditional Sales Contracts, Drafts, Acceptances, etc.; Dealers In.

Section 40-12-83Conditional sales contracts, drafts, acceptances, etc.; dealers in. (a) Each person engaged in discounting or buying conditional sales contracts, drafts, acceptances, notes, or mortgages on personal property shall pay an annual license tax as follows: Employing capital of $50,000 or less, $5; $50,000 to $100,000, $10; $100,000 to $150,000, $15; $150,000 to $300,000, $25; $300,000 to $500,000, $100; $500,000 and up, $300, the payment of which shall be sufficient to engage in business in any county of the state except the county in which the principal office is located, in which case the county license tax shall be one half of the above schedule. (b) Each person engaging in business of lending money on salaries or making industrial or personal loans shall pay an annual license tax of $100 for each county in which he engages in business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §495; Acts 1953, No. 680, p. 934.)
AL Code § 40-12-84 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-84 - Construction Companies or Contractors.

Section 40-12-84Construction companies or contractors. Any person, firm, or corporation accepting orders or contracts for doing any work on or in any building or structure requiring the use of paint, stone, brick, mortar, wood, cement, structural iron or steel, sheet iron, galvanized iron, metallic piping, tin, lead, electric wiring, or other steel, or any other building material, or accepting contracts to do any paving or curbing on sidewalks or streets, public or private property, using asphalt, brick, stone, cement, wood, or other composition, or accepting orders for or contracts to excavate earth, rock, or other material for foundations or any other purpose, or accepting orders or contracts to construct any sewer of stone, brick, terra cotta, or other material, or accepting contracts to construct highways, bridges, dams, or railroads, shall be deemed a contractor. Every contractor shall procure from the probate judge of the county in which he has his principal office a license to carry on the business of a contractor; provided, that if such contractor has no such office in this state, then he shall procure such license from the probate judge of the county where the contract is to be performed. Every such contractor shall pay a license tax to be ascertained on the basis of the gross amount of all orders or contracts accepted, exclusive of orders or contracts pertaining to state or county road and bridge projects, as follows: If the gross amount of all orders or contracts accepted aggregates $5,000 and not exceeding $10,000, he shall pay the sum of $10; if the amount of such orders or contracts is more than $10,000 and does not exceed $20,000, $15; if the amount of such orders or contracts exceeds $20,000 and does not exceed $50,000, $25; if the amount of such orders or contracts exceeds $50,000 and does not exceed $100,000, $50; if the amount of such orders or contracts exceeds $100,000 and does not exceed $150,000, $150; if the amount of such orders or contracts exceeds $150,000 and does not exceed $200,000, $200; if the amount of such orders or contracts exceeds $200,000, $250; and, when such contractor shall have obtained a license for any year for which he has paid a license tax of less than the maximum above prescribed, he shall not accept any contract or contracts during such year, the aggregate amount of which exceeds the maximum amount for which his license was obtained, unless and until he shall have paid such additional sum as will make the total license tax paid by him for that year sufficient to cover the aggregate amount of such contract or contracts as prescribed above; and unless he pays such additional sum he shall be deemed to be acting without a license. The payment of the license tax in one county in the state, as evidenced by the license or official certificate of the probate judge, shall be sufficient. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §496; Acts 1953, No. 749, p. 1012.)
AL Code § 40-12-85 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-85 - Cotton Buyers.

Section 40-12-85Cotton buyers. Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §497.)
AL Code § 40-12-86 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-86 - Cotton Compresses.

Section 40-12-86Cotton compresses. Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §498.)
AL Code § 40-12-87 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-87 - Cottonseed Oil Mills, Cotton Mills, Factories, Etc.

Section 40-12-87Cottonseed oil mills, cotton mills, factories, etc. Every person operating a cottonseed oil mill; cotton mill; cloth mill; towel factory; garment factory; yarn mill; hosiery mill; peanut mill; peanut oil mill; peanut shelling plant; paper mill; pulp mill; mill manufacturing sheeting, rugs, bags, hats, cement, carpets, lime, plaster, soap, chemical, acid (other than fertilizer) explosive; and all mills manufacturing any finished or semifinished products of tobacco, thread, yarn, cloth, fur, felt, nylon, paper, jute, rubber, iron, iron ore, copper, brass, tin, coal, coke, sand, cement, glass, clay, slag, aluminum, bauxite, ore, grain, other than what is commonly called a grist mill, oats, corn, rye, synthetic rubber, stone, oil, crude oil, tar, resin, asphalt, paraffin, plastics, fibers, straw, cellulose, or other factory where materials are woven, made, or assembled shall pay the following license tax: $10 where the investment for plant, equipment, supplies, and fixtures is less than $15,000; $20 where the investment for plant, equipment, supplies, and fixtures is $15,000 and less than $25,000; $30 where the investment for plant, equipment, supplies, and fixtures is $25,000 and less than $50,000; $50 where the investment for plant, equipment, supplies, and fixtures is $50,000 and less than $100,000; $100 where the investment for plant, equipment, supplies, and fixtures is $100,000 and less than $500,000; $150 where the investment for plant, equipment, supplies, and fixtures is $500,000 and less than $1,000,000; $200 where the investment for plant, equipment, supplies, and fixtures is $1,000,000 and over. Such investment shall be the total capital employed in such plant, and the person applying for such license shall furnish a sworn statement showing the amount of the investment and shall accompany the same with a statement taken from the books of the company, showing the amount of such investment, and such books shall at all times be subject to the inspection of the Department of Revenue or its agents. The license taxes levied under this section shall not apply where the factory, mill, or plant which would be licensed by this section is covered by a specific license under this article. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §499; Acts 1947, No. 136, p. 44.)
AL Code § 40-12-88 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-88 - Cotton Warehouses.

Section 40-12-88Cotton warehouses. Each person operating a warehouse or yard for the storage of cotton for compensation shall pay a license tax to the state as follows: Every such warehouse storing not more than 5,000 bales in the preceding calendar year, $20; more than 5,000 and not more than 10,000 bales, $40; more than 10,000 and not more than 15,000 bales, $60; more than 15,000 and not more than 20,000 bales, $100; more than 20,000 and not more than 30,000 bales, $150; more than 30,000 bales, $200. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §500.)
AL Code § 40-12-89 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-89 - Credit Agencies.

Section 40-12-89Credit agencies. (a) Each person, firm, or corporation inquiring into and reporting on the credit and standing of persons, firms, or corporations in this state shall pay the following license tax: (1) In each county where the population exceeds 300,000, a state license tax of $200 for each place of business and a county license tax of $50; (2) In each county where the population exceeds 200,000, but is not more than 300,000, a state license tax of $150 for each place of business and a county license tax of $50; (3) In each county where the population exceeds 100,000, but is not more than 200,000, a state license tax of $100 for each place of business and a county license tax of $25; (4) In each county where the population exceeds 50,000, but is not more than 100,000, a state license tax of $50 for each place of business and a county license tax of $25; and (5) In all other counties, $25 to the state for each place of business and $12.50 to the county. (b) This section shall not apply to mutual trade organizations where credit information is exchanged among members at actual cost of service. (c) Where any person shall pay to the state the license tax of $200 for an office which supervises the operations of suboffices under its jurisdiction, no additional state license tax shall be due for such suboffice, but a county license tax of $50 shall be paid in each county in which a suboffice is located. (d) The population shall be according to the last or any subsequent federal decennial census. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §501; Acts 1953, No. 468, p. 584; Acts 1963, No. 566, p. 1189.)