Title 40 — Title 40

Each person, firm, or corporation engaged in the operation of a veneer mill, planing mill, box factory, handle factory or any other factory where lumber or timber is sawed or made into a finished or semifinished product, other than a sawmill licensed under Section 40-12-154, shal…

Each person practicing veterinary surgery shall pay an annual license tax of $5 to the state, but no license tax shall be paid to the county. No veterinary surgeon shall be required to pay a license tax until he has practiced his profession for two years. History: (Acts 1935, No.…

Each person operating a warehouse or yard for the storage of goods, wares, or merchandise for hire shall pay an annual license tax to the state of $25; where such warehouseman also acts as a distributing agent and forwards and distributes the goods stored in such warehouse and ch…

Any person who acts as agent for any person, firm, or corporation liable for the payment of a license or privilege tax, without said license or privilege tax having been paid, shall on conviction be fined in a sum equal to the state and county license, and not more than $100 in a…

Redesignated by Act 99-526, p. 1152, §1, effective June 18, 1999. History: (Acts 1991, No. 91-598, p. 1101, §1.)

It shall be the duty of the Department of Finance to prepare and have printed suitable forms of licenses and as often as need be to furnish to the several probate judges blank licenses signed by the director sufficient for the probable wants of their respective counties, taking t…

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §1; Code 1940, T. 51, §666; Acts 1992, No. 92-222, p. 547, §2; Acts 1995, No. 95-410, p. 881, §1.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §2; Code 1940, T. 51, §667.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §3; Code 1940, T. 51, §668; Acts 1992, No. 92-186, §25; Acts 1992, No. 92-222, p. 547, §3; Acts 1993, No. 93-614, p. 547, §2(3).)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §4; Code 1940, T. 51, §669.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §5; Acts 1939, No. 608, p. 974, §1; Code 1940, T. 51, §670; Acts 1992, No. 92-186, p. 349, §26.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §6; Code 1940, T. 51, §671; Acts 1992, No. 92-186, p. 349, §27.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §7; Code 1940, T. 51, §672; Acts 1992, No. 92-222, p. 547, §4.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §8; Code 1940, T. 51, §673.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §9; Acts 1936-37, Ex. Sess., No. 115, p. 120; Code 1940, T. 51, §674; Acts 1986, No. 86-532, p. 1032; Acts 1992, No. 92-222, p. 547, §5; Acts 1995, No. 95-410, p. 881…

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §10; Code 1940, T. 51, §675; Acts 1995, No. 95-410, p. 881, §1.)

(a) Before any person, firm, or corporation shall engage in or carry on any business or do any act for which a license by law is required, he, they, or it, except as otherwise provided, shall pay to the judge of probate of the county in which it is proposed to engage in or carry …

Upon the issuance of any license the probate judge must, before detaching the license from the stub, fill up the blank spaces in the stub to correspond in all respects with the license as issued and sign his name thereto. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §8…

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §12; Code 1940, T. 51, §677; Acts 1992, No. 92-222, p. 547, §6.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §13; Code 1940, T. 51, §678.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §14; Code 1940, T. 51, §679.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §16; Code 1940, T. 51, §681.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §17; Code 1940, T. 51, §682.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §18; Code 1940, T. 51, §683.)

The probate judge shall keep in a book prepared for that purpose an accurate account of all licenses received by him from the Department of Finance, and of the disposition made of them, and of all money received from the licenses issued by him, and make report thereof to the Depa…

Within 20 days after the end of each month, the probate judge must remit to the State Treasurer at the expense of the state all money received by him for licenses belonging to the state and pay to the county treasurer all the money received by him for licenses belonging to the co…

For purposes of this article, the following terms shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to s…

It was the intent of the Legislature in enacting Sections 40-12-220 to 40-12-227, inclusive, to impose a license tax or privilege tax on lessors based on the gross proceeds derived from the leasing or rental of tangible personal property. It is also the intent of the Legislature …

If any person shall engage in or continue in any business for which a privilege tax is imposed by Section 40-12-222 as a condition precedent to engaging or continuing in such business, he shall apply for and obtain from the department a license to engage in and to conduct such bu…

AMENDED BY ACT 2026-111, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a)(1) In addition to all other taxes now imposed by law, there is hereby levied and shall be collected a privilege or license tax on each person engaging or continuing within this state in the busi…

There are exempted from the computation of the amount of the tax levied, assessed, or payable under this article all of the following: (1) The gross proceeds accruing from the leasing or rental of a film or films to a lessee who charges, or proposes to charge, admission for viewi…

The provisions of this article shall be administered and the tax herein levied shall be collected in accordance with the procedures set forth in Article 1 of Chapter 23 of this title for administering and collecting the tax therein levied, and for such purposes there are hereby i…

All taxes or other funds received or collected by the department under the provisions of this article shall be deposited in the State Treasury without delay. History: (Acts 1971, 1st Ex. Sess., No. 96, p. 166, §7.)

The total proceeds of the taxes or other funds deposited in the State Treasury pursuant to Section 40-12- 226 remaining after payment of the expenses of administration and enforcement of this article shall be distributed to the State General Fund. History: (Acts 1971, 1st Ex. Ses…

(a) Any person who by a mistake of fact or law has paid to the probate judge or the commissioner of licenses money that was not due from him for a license or an amount in excess of that required by law for the business or occupation to be carried on by such person under the licen…

Draw Warrants Payable to Applicant. If the petition for refund allowed by Section 40-12-23 is approved, in whole or in part, the department shall certify the amount which it approves to be refunded by the state and county. The state Comptroller shall draw a warrant payable to the…

(a) For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either continuously or at regular periods at or fr…

Station wagons, jeeps, and similar motor vehicles which are kept for private use and are designed primarily for the transportation of passengers shall be taxed, rated, and classified on the same basis as other passenger automobiles kept for private use of the same size or weight;…

Electric Vehicles; Electric Transportation Infrastructure Grant Program. (a) The following annual license taxes and registration fees are hereby imposed and shall be charged on each private passenger automobile operated on the public highways of this state and on each motorcycle …

The Legislature finds and declares the following regarding the distribution and use of the proceeds from certain annual license taxes and registration fees on vehicles: All proceeds of the annual license taxes and registration fees to be distributed to counties and municipalities…

(a) Notwithstanding Section 40-12-242(b)(1), effective January 1, 2022, the additional annual license tax and registration fee shall be fifty dollars ($50) for each electric low-speed vehicle registered and operated on the public highways of this state. The term electric low-spee…

Consuls; Special Plates for Such Vehicles. (a) Duly constituted and appointed consuls and honorary consuls of foreign countries who are officially stationed in Alabama may, upon application to the state Department of Revenue supported by proper proof of their said office, and sub…

There shall be exempt from the operation of the privilege or license tax and registration fee now or hereinafter to be levied on automobiles and motor vehicles by the State of Alabama one passenger vehicle owned by any of the following: (1)a. An active member of the Alabama Natio…

Raw Cotton from Harvest to Cotton Gin. (a) Notwithstanding any provision of law to the contrary, the amount of the annual license tax and registration fee for a vehicle designed and especially constructed to transport only raw cotton from harvest to a cotton gin shall be two hund…

Passengers for Hire. (a) The following annual license taxes and registration fees are hereby imposed and shall be charged on each automobile, motor bus or other motor vehicle, other than motor vehicles subject to the license provided for in subsection (c) of this section, used on…

Special License. (a) Any motor bus passenger carrier vehicle owned or otherwise operated by a common carrier of passengers authorized to operate in this state by the Public Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment of any state, co…

For each ambulance and automobile hearse operated on the public highways in this state, the following annual license taxes and registration fees are hereby imposed and shall be charged: In each municipality of less than 10,000 inhabitants and in all unincorporated territory, $15;…

(a) For each truck or truck tractor using the public highways of this state, annual license taxes and registration fees based on the gross vehicle weight in pounds are imposed and shall be charged. For the purposes of this section, the term “gross vehicle weight” shall mean the e…

Weight Allowance or in Use of Vehicle. (a) If, after having obtained a license under Section 40-12-248 for any truck or truck tractor, the owner thereof voluntarily applies for a license of greater cost than that previously obtained, the cost of the new license shall be computed …

Unless otherwise provided, if any business licensed by this title shall commence after April 1 in any year, the amount of the license or privilege tax shall be one half of the year’s license or privilege tax. In all other cases the license shall be taken out for the full term of …