reglab/housing_qa huggingface dataset:
AL Code § 40-12-41 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-41 - Abstract Companies, Etc.

Section 40-12-41Abstract companies, etc. Abstract companies and persons engaged in the business of furnishing abstracts of title shall pay the following license taxes: In towns or cities of 100,000 inhabitants or more, $75; in towns or cities of 50,000 inhabitants and less than 100,000 inhabitants, $50; in towns or cities of 20,000 inhabitants and less than 50,000 inhabitants, $40; in towns or cities of 10,000 inhabitants and less than 20,000 inhabitants, $25; in towns and cities of 5,000 inhabitants and less than 10,000 inhabitants, $20; and in all other places, whether incorporated or not, $10. The payment of the license tax required by this section shall authorize the doing of business only in the town, city, or county where paid; provided, that this section shall not apply to regular licensed practicing attorneys who furnish abstracts as a part of their general practice. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §451.)
AL Code § 40-12-42 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-42 - Acetylene Gas and Carbide Manufacturers.

Section 40-12-42Acetylene gas and carbide manufacturers. Each person manufacturing acetylene gas and carbide shall pay the following license tax: In towns of over 25,000 inhabitants or within five miles thereof, $50; all other places, whether incorporated or not, $25. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §452.)
AL Code § 40-12-43 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-43 - Actuaries, Auditors, and Public Accountants.

Section 40-12-43Actuaries, auditors, and public accountants. Each professional actuary, auditor, or public accountant shall pay a license tax of $25 to the state, but no license tax shall be paid to the county. If such business is conducted as a firm or as a corporation in which more than one person above named is engaged, each person so engaged shall pay a license tax of $25. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §453.)
AL Code § 40-12-43.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-43.1 - Added Fee for Private Examining or Collecting Firms.

Section 40-12-43.1Added fee for private examining or collecting firms. Every private examining or collecting firm shall pay a separate annual state license fee of twenty-five dollars ($25), no later than October 1 of each year or within 30 days of entering into a contract with a county or municipality, with proceeds to be paid by the state Comptroller to the Alabama Local Tax Institute of Standards and Training established under Section 40-2A-15, for the administration of the institute's examiner certification program. If the firm has engaged more than one examiner, each such person so engaged shall pay the separate license fee of twenty-five dollars ($25) within 30 days of being hired by the private examining or collecting firm. No private examining or collecting firm shall be issued a license unless it is in compliance with the provisions of Chapter 2A and this section. (Act 98-191, p. 297, §6.)
AL Code § 40-12-44 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-44 - Adding Machines, Calculating Machines, Comptometers, Etc.

Section 40-12-44Adding machines, calculating machines, comptometers, etc. Each person engaged in the business of selling adding machines, calculating machines, comptometers, billing machines, bookkeeping machines, cash registers, typewriters, or similar machines shall pay the following annual privilege tax: In counties of over 100,000 inhabitants, $100; in counties of over 60,000 inhabitants and not over 100,000 inhabitants, $60; in counties of over 40,000 inhabitants and not over 60,000 inhabitants, $40; in counties of 40,000 inhabitants or less, $25. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §454.)
AL Code § 40-12-45 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-45 - Advertising.

Section 40-12-45Advertising. All bill posting and advertising companies displaying advertisements in public places, including streetcars, and each person engaged in the business of advertising or bill posting shall pay the following license taxes: In counties having 200,000 inhabitants or over, $150; in counties of less than 200,000 inhabitants and as many as 100,000 inhabitants, $125; in counties of less than 100,000 inhabitants and as many as 75,000 inhabitants, $100; in counties of less than 75,000 inhabitants and as many as 50,000 inhabitants, $50; in counties of less than 50,000 inhabitants and as many as 30,000 inhabitants, $25; in counties of less than 30,000 inhabitants, $15. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §456.)
AL Code § 40-12-46 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-46 - Air-Conditioning Plants and Equipment.

Section 40-12-46Air-conditioning plants and equipment. Each person engaged in the business of selling or installing air-conditioning plants or equipment which use or require the use of water connections shall pay, in the county in which is located his principal office, an annual state privilege tax of $100 and a county privilege tax of $50; provided, that in each other county in which such person engages in the business of selling or installing such air-conditioning plants or equipment, he shall pay a state license tax of $10 and a county license tax of $5; provided further, that no person subject to the provisions of this section shall be required to pay the license tax levied hereunder in any county other than where he maintains a regular and established place of business for the purpose of selling or installing such air-conditioning plants or equipment. Any person other than those persons licensed under paragraph one hereof engaged in the business of selling or installing air-conditioning plants or equipment which do not use or require the use of water connections shall pay an annual state privilege license tax for each place of business as follows: In cities of 100,000 inhabitants or more, $30; in cities of 50,000 and less than 100,000 inhabitants, $20; in cities of 10,000 and less than 50,000 inhabitants, $10; in places of less than 10,000 inhabitants, whether incorporated or not, $5. As used in this section the term "air-conditioning" means the artificial lowering or raising of temperature or the supplying of fresh air by artificial methods. Upon the payment of the license prescribed by Section 40-12-84, a contractor who installs air-conditioning plants or equipment shall not be required to pay the license prescribed by this section, nor shall any person who has paid the license prescribed by this section, who accepts contracts only for the installation of air-conditioning plants and equipment and no other type of construction work be required to pay the license prescribed by Section 40-12-84. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §457; Acts 1951, No. 582, p. 1017; Acts 1955, 2nd Ex. Sess., No. 71, p. 184.)
AL Code § 40-12-47 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-47 - Amusement Parks.

Section 40-12-47Amusement parks. Owners and operators of permanent amusement parks which shall be open for the public for not more than five months of each year may be exempted from payment of the license or privilege taxes on amusements or entertainments licensed by this title; provided, that they take out and pay for a license to operate a permanent amusement park at the following rates: In cities or towns of less than 5,000 inhabitants, or within five miles thereof, $25; in cities or towns of 5,000 inhabitants and less than 15,000 inhabitants, or within five miles thereof, $50; in cities of 15,000 and less than 25,000 inhabitants, or within five miles thereof, $100; in cities of 25,000 or more inhabitants, or within five miles thereof, $200. The provision of this title permitting the payment of a half-year license after April 1 shall not apply to this section. No license shall be paid under this section by any town or city which itself owns and operates an amusement park. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §458.)
AL Code § 40-12-48 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-48 - Architects.

Section 40-12-48Architects. Each architect practicing his profession for the public shall pay to the state a license tax of $25, but no license shall be paid to the county. If such business is conducted as a firm or as a corporation in which more than one person above named is engaged, each person so engaged shall pay the amount provided above. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §459.)
AL Code § 40-12-49 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-49 - Attorneys.

Section 40-12-49Attorneys. (a) Each attorney engaged in the practice of law shall pay an annual license tax to the state, but none to the county. On October 1, 2006, and each year thereafter, the annual license tax shall be three hundred dollars ($300). On and after May 15, 2012, the Board of Bar Commissioners shall by rule determine the amount of the annual license tax. If business is conducted as a firm or as a corporation in which more than one lawyer is engaged, each lawyer shall pay such license tax, but no lawyer shall be required to pay a license tax until the first day of October following admission to the bar. The license tax shall be paid to the Secretary of the Board of Bar Commissioners of the Alabama State Bar. The funds collected for the issuance of the license tax levied shall constitute a separate fund to be disbursed on the order of the Board of Commissioners of the Alabama State Bar. As soon after the first day of each November as practicable, the Secretary of the Alabama State Bar shall certify to the presiding judge of the circuit court having jurisdiction in the county the names of attorneys who have paid the license fee. (b) The license taxes shall be due and payable on October 1 of each year and shall be delinquent on the following November 1. If a license is delinquent, the Secretary of the Board of Bar Commissioners of the Alabama State Bar shall assess and collect a penalty of 15 percent of the amount of the license. The penalty shall be paid when the license is issued. (c) Section 40-12-10, relating to the collection and distribution of business license taxes shall not be applicable to license taxes provided in subsection (a). (Acts 1935, No. 194, p. 256; Acts 1939, No. 551, p. 871; Code 1940, T. 51, §460; Acts 1951, No. 186, p. 437; Acts 1959, No. 156, p. 682; Acts 1966, Ex. Sess., No. 287, p. 430; Acts 1971, No. 958, p. 1716; Acts 1979, Ex. Sess., No. 79-27, p. 37; Acts 1985, 1st Ex. Sess., No. 85-119; Acts 1992, No. 92-600, p. 1246, §1; Act 2006-525, p. 1221, §1; Act 2012-475, p. 1318, §1.)
AL Code § 40-12-50 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-50 - Auctioneers.

Section 40-12-50Auctioneers. Auctioneers and apprentice auctioneers shall pay annual license taxes in accordance with Chapter 4 of Title 34.
AL Code § 40-12-51 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-51 - Automobile Dealers.

Section 40-12-51Automobile dealers. Each person dealing in, selling, or purchasing for resale automobiles, trucks, or other self-propelled vehicles shall pay an annual state license as provided in this section and shall pay a county license tax of one half the amount of his state license tax for the use of the counties. The following license taxes shall be paid by each dealer, each agent, or other person, except agents of a dealer who have procured the licenses required in the following section: In cities and towns of 50,000 or more inhabitants, $140; in cities and towns of over 25,000 and not exceeding 50,000 inhabitants, $100; in cities and towns of over 10,000 and not exceeding 25,000 inhabitants, $80; in cities and towns of over 5,000 and not exceeding 10,000 inhabitants, $65; in cities and towns of over 2,500 and not exceeding 5,000 inhabitants, $50; in cities and towns of 2,500 and less inhabitants, $30; in all other places, whether incorporated or not, $30; provided, that a person maintaining more than one place of business in the same city or town for the sale of automobiles, trucks, or other self-propelled vehicles shall pay an additional license tax of one half of the license tax levied on his principal place of business for each additional place of business; provided, that the licensed dealer may maintain a used car lot for the sale or use of secondhand cars without the payment of an additional license tax. Upon the payment of the license tax prescribed in this section, such dealer shall not be required to pay the license tax as provided in Sections 40-12-53 through 40-12-55, 40-12-60, 40-12-62 and 40-12-169. (Acts 1939, No. 370, p. 497; Code 1940, T. 51, §462.)
AL Code § 40-12-53 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-53 - Automobile Accessory Dealers.

Section 40-12-53Automobile accessory dealers. Each person selling motor vehicle accessories, including automobile radios, air-conditioning units, motor vehicle parts, motor vehicle batteries and tires, shall pay the following annual license tax in cities of: Over 100,000 population$40.0025,000 to 100,000 population 30.005,000 to 25,000 population 20.002,000 to 5,000 population 10.00All other places, whether incorporated or not 5.00 Regularly licensed filling stations or garages are not required to pay the above accessories license tax if their stock of accessories at any time does not exceed the wholesale value of $75. (Acts 1935, No. 194, p. 256; Acts 1939, No. 596, p. 966; Code 1940, T. 51, §465; Acts 1959, No. 476, p. 1195.)
AL Code § 40-12-54 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-54 - Automobile Garages and Shops.

Section 40-12-54Automobile garages and shops. Garages or shops where automobiles or other motor vehicles are repaired, painted, trimmed, or welded for the public shall pay the following license taxes: Each shop where the work is done by one man, $5; each shop where the work is done by two men, $10; each shop where the work is done by more than two men shall pay a license of $10, and an additional license of $5 for each workman in excess of two so employed. Where garage or shop owners do work in shops they shall be counted as workmen. The maximum number of men employed at any time during the license year shall be the basis of computing the license due. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §466.)
AL Code § 40-12-55 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-55 - Automobile Storage Garages.

Section 40-12-55Automobile storage garages. For each garage where a charge is made for the storage of motor vehicles there shall be a license tax of $2 for each 1,000 square feet or fraction thereof up to 50,000 square feet. On each 1,000 square feet or fraction thereof in excess of 50,000 square feet, the license tax shall be $1 on each additional square footage of space. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §467.)
AL Code § 40-12-56 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-56 - Automobile Storage Other Than in Garages.

Section 40-12-56Automobile 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.)
AL Code § 40-12-57 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-57 - Automobile Tire Retreading Shops.

Section 40-12-57Automobile tire retreading shops. Retreading or tire rebuilding shops where motor vehicle tires are retreaded shall pay a license tax of $20. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §469.)
AL Code § 40-12-58 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-58 - Barbers.

Section 40-12-58Barbers. Each person engaged in the business of operating a barbershop shall pay a license fee of $2.50 for each chair. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §470.)
AL Code § 40-12-59 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-59 - Baseball Parks.

Section 40-12-59Baseball parks. Each owner or lessee of a baseball park where admission fees are charged shall pay the following license taxes: In cities or towns of less than 10,000 inhabitants, or within five miles thereof, $10; in cities or towns of 10,000 and less than 25,000 inhabitants, or within five miles thereof, $25; in cities and towns of 25,000 inhabitants and less than 50,000 inhabitants, or within five miles thereof, $50; in cities and towns of 50,000 inhabitants or more, or within five miles of any such city or town, $100; provided, that when baseball is allowed by law to be played in any city or town on Sunday, the license tax therefor in such city or town shall be double the amount hereinbefore named. This section shall not apply to baseball parks owned or maintained in good faith by educational institutions located in this state. The provisions of this title permitting the payment of a half-year license after April 1 shall not apply to this section. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §471.)
AL Code § 40-12-60 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-60 - Battery Shops.

Section 40-12-60Battery shops. Each battery shop for the repairing and recharging and selling of batteries shall pay the following license taxes: In cities and towns of over 60,000 inhabitants, $20; in cities and towns of 16,000 inhabitants and not over 60,000 inhabitants, $15; in cities and towns of 5,000 and not over 16,000 inhabitants, $10; in all other places, whether incorporated or not, $5. The above license tax shall not apply unless a complete battery service is rendered. Each manufacturer of batteries shall pay a license tax of $100; provided, that such manufacturer paying the license hereunder shall not be required to pay the license under Section 40-12-172. (Acts 1935, No. 194, p. 256; Acts 1939, No. 597, p. 967; Code 1940, T. 51, §472; Acts 1943, No. 567, p. 569.)
AL Code § 40-12-61 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-61 - Beauty Parlors, Etc.

Section 40-12-61Beauty parlors, etc. Each person operating what is generally known as a beauty parlor or other place where hairdressing, facial treatments, manicuring, or hair waving is done shall pay a license tax of $10 and for each operator so employed, as follows: In cities of more than 60,000 inhabitants, $6; in cities of less than 60,000 inhabitants and all other places whether incorporated or not, $4. This schedule of fees shall apply to beauty parlor colleges where said colleges engage in beauty parlor work for which a charge is made or material used is charged therefor. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §473.)
AL Code § 40-12-62 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-62 - Bicycles and Motorcycles.

Section 40-12-62Bicycles and motorcycles. Each person other than a licensee under Section 40-12-51 engaging in the business of dealing in, renting, or hiring bicycles or motorcycles shall pay the following license tax: In cities or towns over 20,000 inhabitants, $15; in cities or towns of 10,000 to 20,000 inhabitants, $10; in all other places, whether incorporated or not, $5. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 156, p. 178; Code 1940, T. 51, §474; Act 2002-256, p. 537, §1.)
AL Code § 40-12-63 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-63 - Blueprint Makers.

Section 40-12-63Blueprint makers. Each person engaging in the business of making blueprints or developing the same from tracings or drawings for pay shall pay a license tax of $15 for engaging in such business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §475.)
AL Code § 40-12-64 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-64 - Bond Makers.

Section 40-12-64Bond makers. Each person engaged in the business of making bonds and charging for the same, except guaranty companies or corporations otherwise specifically licensed, shall pay a license tax of $100 per annum. The payment of the license tax required by this section shall authorize the doing of business only in the town, city, or county where paid. No person engaged in the business of making bonds and charging for the same shall be exempt from paying said license tax. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §477.)
AL Code § 40-12-66 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-66 - Bowling Alleys.

Section 40-12-66Bowling alleys. Bowling alleys or tenpin alleys for the use of which money or other compensation is charged shall pay a license tax of $10 for each alley. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §478.)
AL Code § 40-12-67 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-67 - Brokers and Agents of Iron, Railway, etc., Supplies.

Section 40-12-67Brokers and agents of iron, railway, etc., supplies. Each person, other than a merchant paying an ad valorem tax on his stock of goods, who shall as agent or broker sell iron, railway supplies, furnace supplies, or mining supplies, shall pay a privilege tax of $25. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §479.)
AL Code § 40-12-68 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-68 - Brooms, Brushes, Mops, Etc.

Section 40-12-68Brooms, brushes, mops, etc. Each person operating a manufactory plant for the making of brooms, brushes, mops, or similar articles shall pay a license tax of $10; provided, that this shall not apply to blind persons. Such license tax shall not apply where not more than three persons are employed for the making of said brooms. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §480.)