Article

General Provisions

Ala. Code § 40-12-1— Change of Place of Business.
Ala. Code § 40-12-2— Issuance; Form of License; Levy of County Tax; Actions for Recovery of Tax.
Ala. Code § 40-12-3— Collection and Distribution Where Both State and County License Tax Levied.
Ala. Code § 40-12-4— County License Tax for School Purposes - Authority to Levy.
Ala. Code § 40-12-4.1— County License Tax for School Purposes - Use of Proceeds from Taxes Levied Under Section 40-12-4.
Ala. Code § 40-12-5— County License Tax for School Purposes - Collection and Enforcement.
Ala. Code § 40-12-6— County License Tax for School Purposes - Administration and Collection in Accordance with Sections 11-51-180 through 11-51-185.
Ala. Code § 40-12-7— County License Tax for School Purposes - Disposition of Funds Collected; Charge for Collection and Administration.
Ala. Code § 40-12-8— False Affidavits or Certificates.
Ala. Code § 40-12-9— Penalty for Failure to Take Out License; Selling Throughout State Under One License.
Ala. Code § 40-12-10— License Inspectors Generally; When Taxes Due and Payable; Collection and Distribution of Penalties and Citation Fees on Delinquent Licenses.
Ala. Code § 40-12-11— Bonds of License Inspectors.
Ala. Code § 40-12-12— License to Designate Place of Business.
Ala. Code § 40-12-13— Engaging in Several Businesses.
Ala. Code § 40-12-14— Two or More Licenses on Same Business.
Ala. Code § 40-12-15— License Deemed a Personal Privilege; Transferability.
Ala. Code § 40-12-16— Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc.
Ala. Code § 40-12-17— Population of Municipality as Determining Tax.
Ala. Code § 40-12-18— Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid Tax.
Ala. Code § 40-12-19— Duty of Department of Finance to Prepare Forms of Licenses.
Ala. Code § 40-12-20— License and Stub Must Correspond.
Ala. Code § 40-12-21— Records to Be Kept by Probate Judge.
Ala. Code § 40-12-22— Disposition of Moneys by Probate Judge.
Ala. Code § 40-12-23— Applications for Refunds; Additional License.
Ala. Code § 40-12-24— Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant.
Ala. Code § 40-12-25— License for Part of Year.
Ala. Code § 40-12-26— Due and Delinquent Date; Term of License.
Ala. Code § 40-12-27— Each Day’s Violation a Separate Offense.
Ala. Code § 40-12-28— Disposition of Proceeds of Funds from Licenses Pertaining to Timber or Timber Products.
Ala. Code § 40-12-29— Additional Penalty for Failure to Comply with Articles 8 and 9 of This Chapter.
Ala. Code § 40-12-30— Rulemaking Authority; Identifying Information Required from Applicants.
Ala. Code § 40-12-31— Occupational Taxes Authorized.