Every person, firm, company, corporation or association, receiver or trustee, but not a governmental subdivision, engaged in any business, vocation, occupation, calling, or profession herein enumerated or who shall exercise any privilege hereinafter described for which a license or privilege tax is required shall first procure a state license, and a county license when so required, and shall pay for the same or shall pay for the exercise of such privilege the amounts hereinafter provided, and comply with all other provisions of this title.
Ala. Code § 40-12-40
Who Must Procure State and County Licenses.
Applied in 1 court decision — leading case Jefferson County v. Acker (1999)
Most recently applied in Jefferson County v. Acker (June 1999)
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §450.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.