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.)
Automobile Tire Retreading Shops
Ala. Code § 40-12-57, under Business, Vocation, or Occupation.
Ala. Code § 40-12-57